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Filing An Amendment To Taxes

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Filing An Amendment To Taxes

Filing an amendment to taxes Index A Accrual period, Accrual period. Filing an amendment to taxes Acquisition premium, Acquisition premium. Filing an amendment to taxes Adjusted issue price, Adjusted issue price. Filing an amendment to taxes Assistance (see Tax help) B Backup withholding, Backup Withholding Bearer bonds and coupons, Bearer Bonds and Coupons Brokers (see Information for brokers and other middlemen) C Certificates of deposit, Certificates of Deposit Comments and suggestions, Comments and suggestions. Filing an amendment to taxes Contingent payment debt instruments, Contingent Payment Debt Instruments D Debt instrument, Debt instrument. Filing an amendment to taxes Debt instruments Long-term, Long-Term Debt Instruments Short-term, Short-Term Obligations Redeemed at Maturity Debt instruments and coupons purchased after 1984, Debt Instruments and Coupons Purchased After 1984 Debt instruments and coupons purchased after July 1, 1982, and before 1985, Debt Instruments and Coupons Purchased After July 1, 1982, and Before 1985 Debt instruments issued after 1954, corporate, Corporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982 Debt instruments issued after 1984, Debt Instruments Issued After 1984 Debt instruments issued after July 1, 1982, Debt Instruments Issued After July 1, 1982, and Before 1985 Debt instruments issued after May 27, 1969, corporate, Corporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982 Debt instruments not on the OID list, Debt Instruments Not on the OID List Debt Instruments on the OID list, Debt Instruments on the OID List Definitions, Definitions Accrual period, Accrual period. Filing an amendment to taxes Acquisition premium, Acquisition premium. Filing an amendment to taxes Adjusted issue price, Adjusted issue price. Filing an amendment to taxes Debt instrument, Debt instrument. Filing an amendment to taxes Issue price, Issue price. Filing an amendment to taxes Market discount, Market discount. Filing an amendment to taxes Original issue discount (OID), Original issue discount (OID). Filing an amendment to taxes Premium, Premium. Filing an amendment to taxes Qualified stated interest, Qualified stated interest. Filing an amendment to taxes Stated redemption price at maturity, Stated redemption price at maturity. Filing an amendment to taxes Yield to maturity, Yield to maturity (YTM). Filing an amendment to taxes E Electronic payee statements, Electronic payee statements. Filing an amendment to taxes F Form 1099-OID, Form 1099-OID. Filing an amendment to taxes Free tax services, Free help with your tax return. Filing an amendment to taxes H Help (see Tax help) I Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments Information for brokers and other middlemen, Information for Brokers and Other Middlemen Information for owners of OID debt instruments, Information for Owners of OID Debt Instruments Issue price, Issue price. Filing an amendment to taxes Issuers of OID debt instruments, Instructions for, Instructions for issuers of OID debt instruments. Filing an amendment to taxes L Long-term debt instruments, Long-Term Debt Instruments M Market discount, Market discount. Filing an amendment to taxes O OID list, Debt Instruments on, Debt Instruments on the OID List OID on long-term debt instruments, figuring, Figuring OID on Long-Term Debt Instruments OID on stripped bonds and coupons, figuring, Figuring OID on Stripped Bonds and Coupons OID, figuring, Figuring OID. Filing an amendment to taxes Using section I, Using Section I. Filing an amendment to taxes Using the income tax regulations, Using the income tax regulations. Filing an amendment to taxes Original issue discount (OID), Original issue discount (OID). Filing an amendment to taxes Owners of OID debt instruments, information for, Information for Owners of OID Debt Instruments P Premium, Premium. Filing an amendment to taxes Publications (see Tax help) Q Qualified stated interest, Qualified stated interest. Filing an amendment to taxes R REMIC and CDO information reporting requirements, REMIC and CDO information reporting requirements. Filing an amendment to taxes S Section I, Section I. Filing an amendment to taxes Section II, Section II. Filing an amendment to taxes Section III, Section III. Filing an amendment to taxes Short-term obligations redeemed at maturity, Short-Term Obligations Redeemed at Maturity Stated redemption price at maturity, Stated redemption price at maturity. Filing an amendment to taxes Stripped bonds and coupons, figuring OID, Figuring OID on Stripped Bonds and Coupons Suggestions, Comments and, Comments and suggestions. Filing an amendment to taxes T Tax help, How To Get Tax Help Y Yield to maturity, Yield to maturity (YTM). Filing an amendment to taxes , Yield to maturity (YTM). Filing an amendment to taxes Prev  Up     Home   More Online Publications
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The Filing An Amendment To Taxes

Filing an amendment to taxes Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. Filing an amendment to taxes Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. Filing an amendment to taxes Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Filing an amendment to taxes Any forgiven tax liability owed to the IRS will not have to be paid. Filing an amendment to taxes Any forgiven tax liability that has already been paid will be refunded. Filing an amendment to taxes (See Refund of Taxes Paid, later. Filing an amendment to taxes ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Filing an amendment to taxes Then read Amount of Tax Forgiven. Filing an amendment to taxes Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Filing an amendment to taxes Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Filing an amendment to taxes See Minimum Amount of Relief later under Amount of Tax Forgiven. Filing an amendment to taxes Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Filing an amendment to taxes Oklahoma City attack. Filing an amendment to taxes   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. Filing an amendment to taxes Example 1. Filing an amendment to taxes A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Filing an amendment to taxes His income tax is forgiven for 1994 and 1995. Filing an amendment to taxes Example 2. Filing an amendment to taxes A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Filing an amendment to taxes She subsequently died of her wounds in 1996. Filing an amendment to taxes Her income tax is forgiven for 1994, 1995, and 1996. Filing an amendment to taxes September 11 attacks and anthrax attacks. Filing an amendment to taxes   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. Filing an amendment to taxes Example 1. Filing an amendment to taxes A Pentagon employee died in the September 11 attack. Filing an amendment to taxes Her income tax is forgiven for 2000 and 2001. Filing an amendment to taxes Example 2. Filing an amendment to taxes A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Filing an amendment to taxes His income tax liability is forgiven for 2000, 2001, and 2002. Filing an amendment to taxes Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Filing an amendment to taxes On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Filing an amendment to taxes To figure the tax to be forgiven, use the following worksheets. Filing an amendment to taxes Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Filing an amendment to taxes Use Worksheet B for any eligible year the decedent filed a joint return. Filing an amendment to taxes See the illustrated Worksheet B near the end of this publication. Filing an amendment to taxes Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Filing an amendment to taxes Instead, complete Worksheet C and file a return for the decedent's last tax year. Filing an amendment to taxes See Minimum Amount of Relief, later. Filing an amendment to taxes If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Filing an amendment to taxes In English–7 a. Filing an amendment to taxes m. Filing an amendment to taxes to 10 p. Filing an amendment to taxes m. Filing an amendment to taxes local time. Filing an amendment to taxes In Spanish–8 a. Filing an amendment to taxes m. Filing an amendment to taxes to 9:30 p. Filing an amendment to taxes m. Filing an amendment to taxes local time. Filing an amendment to taxes Both spouses died. Filing an amendment to taxes   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Filing an amendment to taxes Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Filing an amendment to taxes If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Filing an amendment to taxes However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Filing an amendment to taxes The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. Filing an amendment to taxes Residents of community property states. Filing an amendment to taxes   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Filing an amendment to taxes Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. Filing an amendment to taxes Worksheet B. Filing an amendment to taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing an amendment to taxes 1       2 Enter the decedent's taxable income. Filing an amendment to taxes Figure taxable income as if a separate return had been filed. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 2       3 Enter the decedent's total tax. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 4       5 Subtract line 4 from line 3. Filing an amendment to taxes 5       6 Enter the surviving spouse's taxable income. Filing an amendment to taxes Figure taxable income as if a separate return had been filed. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 6       7 Enter the surviving spouse's total tax. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing an amendment to taxes 8       9 Subtract line 8 from line 7. Filing an amendment to taxes 9       10 Add lines 5 and 9. Filing an amendment to taxes 10       11 Enter the total tax from the joint return. Filing an amendment to taxes See Table 1 on page 5 for the line number for years before 2002. Filing an amendment to taxes 11       12 Add lines 4 and 8. Filing an amendment to taxes 12       13 Subtract line 12 from line 11. Filing an amendment to taxes 13       14 Divide line 5 by line 10. Filing an amendment to taxes Enter the result as a decimal. Filing an amendment to taxes 14       15 Tax to be forgiven. Filing an amendment to taxes Multiply line 13 by line 14 and enter the result. Filing an amendment to taxes 15       Note. Filing an amendment to taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing an amendment to taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing an amendment to taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing an amendment to taxes The IRS will determine the amount to be refunded. Filing an amendment to taxes Worksheet B. Filing an amendment to taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing an amendment to taxes 1       2 Enter the decedent's taxable income. Filing an amendment to taxes Figure taxable income as if a separate return had been filed. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 2       3 Enter the decedent's total tax. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 4       5 Subtract line 4 from line 3. Filing an amendment to taxes 5       6 Enter the surviving spouse's taxable income. Filing an amendment to taxes Figure taxable income as if a separate return had been filed. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 6       7 Enter the surviving spouse's total tax. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing an amendment to taxes 8       9 Subtract line 8 from line 7. Filing an amendment to taxes 9       10 Add lines 5 and 9. Filing an amendment to taxes 10       11 Enter the total tax from the joint return. Filing an amendment to taxes See Table 1 on page 5 for the line number for years before 2002. Filing an amendment to taxes 11       12 Add lines 4 and 8. Filing an amendment to taxes 12       13 Subtract line 12 from line 11. Filing an amendment to taxes 13       14 Divide line 5 by line 10. Filing an amendment to taxes Enter the result as a decimal. Filing an amendment to taxes 14       15 Tax to be forgiven. Filing an amendment to taxes Multiply line 13 by line 14 and enter the result. Filing an amendment to taxes 15       Note. Filing an amendment to taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing an amendment to taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing an amendment to taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing an amendment to taxes The IRS will determine the amount to be refunded. Filing an amendment to taxes Instructions for Worksheet B Table 1. Filing an amendment to taxes Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Filing an amendment to taxes * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Filing an amendment to taxes ** File Form 4506 to get a transcript of the decedent's account. Filing an amendment to taxes Table 1. Filing an amendment to taxes Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Filing an amendment to taxes * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Filing an amendment to taxes ** File Form 4506 to get a transcript of the decedent's account. Filing an amendment to taxes Lines 2 and 6. Filing an amendment to taxes   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Filing an amendment to taxes   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Filing an amendment to taxes Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Filing an amendment to taxes Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. Filing an amendment to taxes   Allocate business deductions to the owner of the business. Filing an amendment to taxes Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Filing an amendment to taxes Lines 3 and 7. Filing an amendment to taxes   Figure the total tax as if a separate return had been filed. Filing an amendment to taxes The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. Filing an amendment to taxes When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. Filing an amendment to taxes   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. Filing an amendment to taxes If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Filing an amendment to taxes Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. Filing an amendment to taxes Line 4. Filing an amendment to taxes   Enter the total, if any, of the following taxes. Filing an amendment to taxes Self-employment tax. Filing an amendment to taxes Social security and Medicare tax on tip income not reported to employer. Filing an amendment to taxes Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Filing an amendment to taxes Tax on excess accumulation in qualified retirement plans. Filing an amendment to taxes Household employment taxes. Filing an amendment to taxes Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Filing an amendment to taxes Tax on golden parachute payments. Filing an amendment to taxes Minimum Amount of Relief The minimum amount of relief is $10,000. Filing an amendment to taxes If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. Filing an amendment to taxes The IRS will refund the difference as explained under Refund of Taxes Paid. Filing an amendment to taxes Use Worksheet C to figure the additional tax payment. Filing an amendment to taxes But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Filing an amendment to taxes Example 1. Filing an amendment to taxes An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Filing an amendment to taxes The $6,400 is eligible for forgiveness. Filing an amendment to taxes The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Filing an amendment to taxes Example 2. Filing an amendment to taxes A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Filing an amendment to taxes The IRS will treat $10,000 as a tax payment for 2001. Filing an amendment to taxes Income received after date of death. Filing an amendment to taxes   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Filing an amendment to taxes Examples are the final paycheck or dividends on stock owned by the decedent. Filing an amendment to taxes However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). Filing an amendment to taxes Nonqualifying income. Filing an amendment to taxes   The following income is not exempt from tax. Filing an amendment to taxes The tax on it is not eligible for forgiveness. Filing an amendment to taxes Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Filing an amendment to taxes Amounts that would not have been payable but for an action taken after September 11, 2001. Filing an amendment to taxes The following are examples of nonqualifying income. Filing an amendment to taxes Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Filing an amendment to taxes Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. Filing an amendment to taxes Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. Filing an amendment to taxes Interest on savings bonds cashed by the beneficiary of the decedent. Filing an amendment to taxes If you are responsible for the estate of a decedent, see Publication 559. Filing an amendment to taxes Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Filing an amendment to taxes Instructions for lines 2–9 of Worksheet C. Filing an amendment to taxes   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. Filing an amendment to taxes To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Filing an amendment to taxes Or, if special requirements are met, you can use the alternative computation instead. Filing an amendment to taxes See Alternative computation, later. Filing an amendment to taxes   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Filing an amendment to taxes Use Form 1041 to figure what the taxable income would be without including the exempt income. Filing an amendment to taxes Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). Filing an amendment to taxes Alternative computation. Filing an amendment to taxes   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. Filing an amendment to taxes You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. Filing an amendment to taxes The estate claimed an income distribution deduction on line 18 (Form 1041). Filing an amendment to taxes Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Filing an amendment to taxes If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. Filing an amendment to taxes If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Filing an amendment to taxes Complete the rest of Worksheet C to determine the additional payment allowed. Filing an amendment to taxes Worksheet C. Filing an amendment to taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Filing an amendment to taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing an amendment to taxes 1 Minimum relief amount. Filing an amendment to taxes Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing an amendment to taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Filing an amendment to taxes 3       4 Add lines 2 and 3. Filing an amendment to taxes 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Filing an amendment to taxes (See Income received after date of death on page 5. Filing an amendment to taxes ) 5       6 Add lines 4 and 5. Filing an amendment to taxes 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Filing an amendment to taxes 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Filing an amendment to taxes 8       9 Tax on exempt income. Filing an amendment to taxes Subtract line 8 from line 7. Filing an amendment to taxes 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing an amendment to taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing an amendment to taxes 10       11 Add lines 9 and 10. Filing an amendment to taxes 11   12 Additional payment allowed. Filing an amendment to taxes If line 11 is $10,000 or more, enter -0- and stop here. Filing an amendment to taxes No additional amount is allowed as a tax payment. Filing an amendment to taxes Otherwise, subtract line 11 from line 1 and enter the result. Filing an amendment to taxes 12   Note. Filing an amendment to taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing an amendment to taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing an amendment to taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing an amendment to taxes Write "Sec. Filing an amendment to taxes 692(d)(2) Payment" and the amount to the right of the entry space. Filing an amendment to taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing an amendment to taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing an amendment to taxes Write “Sec. Filing an amendment to taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing an amendment to taxes Worksheet C. Filing an amendment to taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Filing an amendment to taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing an amendment to taxes 1 Minimum relief amount. Filing an amendment to taxes Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing an amendment to taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Filing an amendment to taxes 3       4 Add lines 2 and 3. Filing an amendment to taxes 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Filing an amendment to taxes (See Income received after date of death on page 5. Filing an amendment to taxes ) 5       6 Add lines 4 and 5. Filing an amendment to taxes 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Filing an amendment to taxes 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Filing an amendment to taxes 8       9 Tax on exempt income. Filing an amendment to taxes Subtract line 8 from line 7. Filing an amendment to taxes 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing an amendment to taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing an amendment to taxes 10       11 Add lines 9 and 10. Filing an amendment to taxes 11   12 Additional payment allowed. Filing an amendment to taxes If line 11 is $10,000 or more, enter -0- and stop here. Filing an amendment to taxes No additional amount is allowed as a tax payment. Filing an amendment to taxes Otherwise, subtract line 11 from line 1 and enter the result. Filing an amendment to taxes 12   Note. Filing an amendment to taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing an amendment to taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing an amendment to taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing an amendment to taxes Write "Sec. Filing an amendment to taxes 692(d)(2) Payment" and the amount to the right of the entry space. Filing an amendment to taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing an amendment to taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing an amendment to taxes Write “Sec. Filing an amendment to taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing an amendment to taxes Worksheet D. Filing an amendment to taxes Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Filing an amendment to taxes (See Income received after date of death on page 5. Filing an amendment to taxes ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Filing an amendment to taxes 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Filing an amendment to taxes 5   6 Estate's tax on exempt income. Filing an amendment to taxes Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Filing an amendment to taxes Figure the total tax that would have been payable by all beneficiaries. Filing an amendment to taxes Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Filing an amendment to taxes Add the amounts by which each beneficiary's income tax is increased. Filing an amendment to taxes 7   8 Add lines 6 and 7. Filing an amendment to taxes Enter this amount on line 9 of Worksheet C. Filing an amendment to taxes 8   Worksheet D. Filing an amendment to taxes Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Filing an amendment to taxes (See Income received after date of death on page 5. Filing an amendment to taxes ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Filing an amendment to taxes 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Filing an amendment to taxes 5   6 Estate's tax on exempt income. Filing an amendment to taxes Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Filing an amendment to taxes Figure the total tax that would have been payable by all beneficiaries. Filing an amendment to taxes Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Filing an amendment to taxes Add the amounts by which each beneficiary's income tax is increased. Filing an amendment to taxes 7   8 Add lines 6 and 7. Filing an amendment to taxes Enter this amount on line 9 of Worksheet C. Filing an amendment to taxes 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Filing an amendment to taxes Income tax liabilities that have been paid. Filing an amendment to taxes Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Filing an amendment to taxes See Minimum Amount of Relief, earlier. Filing an amendment to taxes Example 1. Filing an amendment to taxes A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Filing an amendment to taxes The total, $14,000, is eligible for tax forgiveness. Filing an amendment to taxes However, he paid only $13,000 of that amount. Filing an amendment to taxes The IRS will refund the $13,000 paid. Filing an amendment to taxes Example 2. Filing an amendment to taxes A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Filing an amendment to taxes The child qualifies for the minimum relief of $10,000. Filing an amendment to taxes The $10,000 is treated as a tax payment for 2001 and will be refunded. Filing an amendment to taxes Period for filing a claim for credit or refund. Filing an amendment to taxes   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. Filing an amendment to taxes For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. Filing an amendment to taxes To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. Filing an amendment to taxes Extension of time for victims of Oklahoma City attack. Filing an amendment to taxes   The period described above has been extended for victims of the Oklahoma City attack. Filing an amendment to taxes Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Filing an amendment to taxes How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Filing an amendment to taxes Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. Filing an amendment to taxes Return required but not yet filed. Filing an amendment to taxes   File Form 1040 if the decedent was a U. Filing an amendment to taxes S. Filing an amendment to taxes citizen or resident. Filing an amendment to taxes File Form 1040NR if the decedent was a nonresident alien. Filing an amendment to taxes A nonresident alien is someone who is not a U. Filing an amendment to taxes S. Filing an amendment to taxes citizen or resident. Filing an amendment to taxes Return required and already filed. Filing an amendment to taxes   File a separate Form 1040X for each year you are claiming tax relief. Filing an amendment to taxes Return not required and not filed. Filing an amendment to taxes   File Form 1040 only for the year of death if the decedent was a U. Filing an amendment to taxes S. Filing an amendment to taxes citizen or resident. Filing an amendment to taxes File Form 1040NR if the decedent was a nonresident alien. Filing an amendment to taxes Return not required but already filed. Filing an amendment to taxes   File Form 1040X only for the year of death. Filing an amendment to taxes How to complete the returns. Filing an amendment to taxes   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Filing an amendment to taxes Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Filing an amendment to taxes If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Filing an amendment to taxes If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. Filing an amendment to taxes Also, please write one of the following across the top of page 1 of each return. Filing an amendment to taxes KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Filing an amendment to taxes ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. Filing an amendment to taxes If you need a copy, use Form 4506. Filing an amendment to taxes The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Filing an amendment to taxes Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Filing an amendment to taxes Send Form 4506 to the address shown in the form instructions. Filing an amendment to taxes Taxpayer identification number. Filing an amendment to taxes   A taxpayer identification number must be furnished on the decedent's returns. Filing an amendment to taxes This is usually the decedent's social security number (SSN). Filing an amendment to taxes However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Filing an amendment to taxes If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Filing an amendment to taxes S. Filing an amendment to taxes income tax return for any tax year, do not apply for an ITIN. Filing an amendment to taxes You may claim a refund by filing Form 1040NR without an SSN or ITIN. Filing an amendment to taxes Necessary Documents Please attach the following documents to the return or amended return. Filing an amendment to taxes Proof of death. Filing an amendment to taxes   Attach a copy of the death certificate. Filing an amendment to taxes If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Filing an amendment to taxes Form 1310. Filing an amendment to taxes   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Filing an amendment to taxes You are a surviving spouse filing an original or amended joint return with the decedent. Filing an amendment to taxes You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. Filing an amendment to taxes A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Filing an amendment to taxes A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Filing an amendment to taxes      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. Filing an amendment to taxes Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Filing an amendment to taxes Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Filing an amendment to taxes Use one of the addresses shown below. Filing an amendment to taxes Where you file the returns or claims depends on whether you use the U. Filing an amendment to taxes S. Filing an amendment to taxes Postal Service or a private delivery service. Filing an amendment to taxes Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Filing an amendment to taxes U. Filing an amendment to taxes S. Filing an amendment to taxes Postal Service. Filing an amendment to taxes   If you use the U. Filing an amendment to taxes S. Filing an amendment to taxes Postal Service, file these returns and claims at the following address. Filing an amendment to taxes Internal Revenue Service P. Filing an amendment to taxes O. Filing an amendment to taxes Box 4053 Woburn, MA 01888 Private delivery service. Filing an amendment to taxes   Private delivery services cannot deliver items to P. Filing an amendment to taxes O. Filing an amendment to taxes boxes. Filing an amendment to taxes If you use a private delivery service, file these returns and claims at the following address. Filing an amendment to taxes Internal Revenue Service Stop 661 310 Lowell St. Filing an amendment to taxes Andover, MA 01810 Designated private delivery services. Filing an amendment to taxes   You can use the following private delivery services to file these returns and claims. Filing an amendment to taxes Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Filing an amendment to taxes DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Filing an amendment to taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Filing an amendment to taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Filing an amendment to taxes M. Filing an amendment to taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. Filing an amendment to taxes The private delivery service can tell you how to get written proof of the mailing date. Filing an amendment to taxes Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Filing an amendment to taxes September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Filing an amendment to taxes Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Filing an amendment to taxes These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Filing an amendment to taxes No withholding applies to these payments. Filing an amendment to taxes Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Filing an amendment to taxes Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Filing an amendment to taxes Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Filing an amendment to taxes (A personal residence can be a rented residence or one you own. Filing an amendment to taxes ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Filing an amendment to taxes Qualified disaster relief payments also include the following. Filing an amendment to taxes Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. Filing an amendment to taxes Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Filing an amendment to taxes Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Filing an amendment to taxes Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. Filing an amendment to taxes Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Filing an amendment to taxes Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. Filing an amendment to taxes However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. Filing an amendment to taxes If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. Filing an amendment to taxes For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Filing an amendment to taxes If that period has expired, you are granted an extension. Filing an amendment to taxes You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Filing an amendment to taxes On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Filing an amendment to taxes 102(b)(2). Filing an amendment to taxes ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. Filing an amendment to taxes The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Filing an amendment to taxes Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. Filing an amendment to taxes Bureau of Justice Assistance payments. Filing an amendment to taxes   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. Filing an amendment to taxes Government plan annuity. Filing an amendment to taxes   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. Filing an amendment to taxes This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Filing an amendment to taxes For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Filing an amendment to taxes More information. Filing an amendment to taxes   For more information, see Publication 559. Filing an amendment to taxes Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Filing an amendment to taxes The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Filing an amendment to taxes If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Filing an amendment to taxes Affected taxpayers. Filing an amendment to taxes   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Filing an amendment to taxes Any individual whose main home is located in a covered area (defined later). Filing an amendment to taxes Any business entity or sole proprietor whose principal place of business is located in a covered area. Filing an amendment to taxes Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Filing an amendment to taxes The main home or principal place of business does not have to be located in the covered area. Filing an amendment to taxes Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Filing an amendment to taxes Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Filing an amendment to taxes The spouse on a joint return with a taxpayer who is eligible for postponements. Filing an amendment to taxes Any other person determined by the IRS to be affected by a terrorist attack. Filing an amendment to taxes Covered area. Filing an amendment to taxes   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. Filing an amendment to taxes Abatement of interest. Filing an amendment to taxes   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Filing an amendment to taxes Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. Filing an amendment to taxes You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Filing an amendment to taxes The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Filing an amendment to taxes The due date (with extensions) for the 2000 return. Filing an amendment to taxes For more information about disaster area losses, see Publication 547. Filing an amendment to taxes Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. Filing an amendment to taxes The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Filing an amendment to taxes The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Filing an amendment to taxes These credits may reduce or eliminate the estate tax due. Filing an amendment to taxes A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. Filing an amendment to taxes Recovery from the September 11th Victim Compensation Fund. Filing an amendment to taxes   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Filing an amendment to taxes However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Filing an amendment to taxes Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Filing an amendment to taxes Which estates must file a return. Filing an amendment to taxes   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Filing an amendment to taxes S. Filing an amendment to taxes citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Filing an amendment to taxes Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Filing an amendment to taxes Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Filing an amendment to taxes S. Filing an amendment to taxes Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Filing an amendment to taxes Where to file. Filing an amendment to taxes   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. Filing an amendment to taxes Internal Revenue Service E & G Department/Stop 824T 201 W. Filing an amendment to taxes Rivercenter Blvd. Filing an amendment to taxes Covington, KY 41011 More information. Filing an amendment to taxes   For more information on the federal estate tax, see the instructions for Form 706. Filing an amendment to taxes Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. Filing an amendment to taxes The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. Filing an amendment to taxes However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Filing an amendment to taxes For information about these requirements, see Internal Revenue Code section 5891. Filing an amendment to taxes Worksheet B Illustrated. Filing an amendment to taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing an amendment to taxes 1 2000 2001   2 Enter the decedent's taxable income. Filing an amendment to taxes Figure taxable income as if a separate return had been filed. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 2 $17,259 $14,295   3 Enter the decedent's total tax. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 4 3,532 3,109   5 Subtract line 4 from line 3. Filing an amendment to taxes 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Filing an amendment to taxes Figure taxable income as if a separate return had been filed. Filing an amendment to taxes See the instructions for line 2. Filing an amendment to taxes 6 29,025 29,850   7 Enter the surviving spouse's total tax. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing an amendment to taxes 8 0 0   9 Subtract line 8 from line 7. Filing an amendment to taxes 9 5,277 5,391   10 Add lines 5 and 9. Filing an amendment to taxes 10 7,868 7,532   11 Enter the total tax from the joint return. Filing an amendment to taxes See Table 1 on page 5 for the line number for years before 2002. Filing an amendment to taxes 11 10,789 9,728   12 Add lines 4 and 8. Filing an amendment to taxes 12 3,532 3,109   13 Subtract line 12 from line 11. Filing an amendment to taxes 13 7,257 6,619   14 Divide line 5 by line 10. Filing an amendment to taxes Enter the result as a decimal. Filing an amendment to taxes 14 . Filing an amendment to taxes 329 . Filing an amendment to taxes 284   15 Tax to be forgiven. Filing an amendment to taxes Multiply line 13 by line 14 and enter the result. Filing an amendment to taxes 15 $2,388 $1,880   Note. Filing an amendment to taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing an amendment to taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing an amendment to taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing an amendment to taxes The IRS will determine the amount to be refunded. Filing an amendment to taxes Worksheet B Illustrated. Filing an amendment to taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing an amendment to taxes 1 2000 2001   2 Enter the decedent's taxable income. Filing an amendment to taxes Figure taxable income as if a separate return had been filed. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 2 $17,259 $14,295   3 Enter the decedent's total tax. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 4 3,532 3,109   5 Subtract line 4 from line 3. Filing an amendment to taxes 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Filing an amendment to taxes Figure taxable income as if a separate return had been filed. Filing an amendment to taxes See the instructions for line 2. Filing an amendment to taxes 6 29,025 29,850   7 Enter the surviving spouse's total tax. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing an amendment to taxes 8 0 0   9 Subtract line 8 from line 7. Filing an amendment to taxes 9 5,277 5,391   10 Add lines 5 and 9. Filing an amendment to taxes 10 7,868 7,532   11 Enter the total tax from the joint return. Filing an amendment to taxes See Table 1 on page 5 for the line number for years before 2002. Filing an amendment to taxes 11 10,789 9,728   12 Add lines 4 and 8. Filing an amendment to taxes 12 3,532 3,109   13 Subtract line 12 from line 11. Filing an amendment to taxes 13 7,257 6,619   14 Divide line 5 by line 10. Filing an amendment to taxes Enter the result as a decimal. Filing an amendment to taxes 14 . Filing an amendment to taxes 329 . Filing an amendment to taxes 284   15 Tax to be forgiven. Filing an amendment to taxes Multiply line 13 by line 14 and enter the result. Filing an amendment to taxes 15 $2,388 $1,880   Note. Filing an amendment to taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing an amendment to taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing an amendment to taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing an amendment to taxes The IRS will determine the amount to be refunded. Filing an amendment to taxes Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Filing an amendment to taxes They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Filing an amendment to taxes The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Filing an amendment to taxes After the husband died, his estate received income of $4,000. Filing an amendment to taxes Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Filing an amendment to taxes This net profit is exempt from income tax as explained earlier under Income received after date of death. Filing an amendment to taxes The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Filing an amendment to taxes To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Filing an amendment to taxes She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Filing an amendment to taxes To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Filing an amendment to taxes To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Filing an amendment to taxes   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. Filing an amendment to taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Filing an amendment to taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing an amendment to taxes 1 Minimum relief amount. Filing an amendment to taxes Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing an amendment to taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Filing an amendment to taxes 3 0     4 Add lines 2 and 3. Filing an amendment to taxes 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Filing an amendment to taxes (See Income received after date of death on page 5. Filing an amendment to taxes ) 5 1,000     6 Add lines 4 and 5. Filing an amendment to taxes 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Filing an amendment to taxes 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Filing an amendment to taxes 8 435     9 Tax on exempt income. Filing an amendment to taxes Subtract line 8 from line 7. Filing an amendment to taxes 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing an amendment to taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing an amendment to taxes 10 4,268     11 Add lines 9 and 10. Filing an amendment to taxes 11 $4,543 12 Additional payment allowed. Filing an amendment to taxes If line 11 is $10,000 or more, enter -0- and stop here. Filing an amendment to taxes No additional amount is allowed as a tax payment. Filing an amendment to taxes Otherwise, subtract line 11 from line 1 and enter the result. Filing an amendment to taxes 12 $5,457 Note. Filing an amendment to taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing an amendment to taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing an amendment to taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing an amendment to taxes Write "Sec. Filing an amendment to taxes 692(d)(2) Payment" and the amount to the right of the entry space. Filing an amendment to taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing an amendment to taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing an amendment to taxes Write “Sec. Filing an amendment to taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing an amendment to taxes Worksheet C Illustrated. Filing an amendment to taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Filing an amendment to taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing an amendment to taxes 1 Minimum relief amount. Filing an amendment to taxes Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing an amendment to taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Filing an amendment to taxes 3 0     4 Add lines 2 and 3. Filing an amendment to taxes 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Filing an amendment to taxes (See Income received after date of death on page 5. Filing an amendment to taxes ) 5 1,000     6 Add lines 4 and 5. Filing an amendment to taxes 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Filing an amendment to taxes 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Filing an amendment to taxes 8 435     9 Tax on exempt income. Filing an amendment to taxes Subtract line 8 from line 7. Filing an amendment to taxes 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing an amendment to taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing an amendment to taxes 10 4,268     11 Add lines 9 and 10. Filing an amendment to taxes 11 $4,543 12 Additional payment allowed. Filing an amendment to taxes If line 11 is $10,000 or more, enter -0- and stop here. Filing an amendment to taxes No additional amount is allowed as a tax payment. Filing an amendment to taxes Otherwise, subtract line 11 from line 1 and enter the result. Filing an amendment to taxes 12 $5,457 Note. Filing an amendment to taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing an amendment to taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing an amendment to taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing an amendment to taxes Write "Sec. Filing an amendment to taxes 692(d)(2) Payment" and the amount to the right of the entry space. Filing an amendment to taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing an amendment to taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing an amendment to taxes Write “Sec. Filing an amendment to taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing an amendment to taxes Additional Worksheets The following additional worksheets are provided for your convenience. Filing an amendment to taxes Worksheet A. Filing an amendment to taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Filing an amendment to taxes 1       2 Enter the total tax from the decedent's income tax return. Filing an amendment to taxes See Table 1 on page 5 for the line number for years before 2002. Filing an amendment to taxes 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Filing an amendment to taxes (These taxes are not eligible for forgiveness. Filing an amendment to taxes )           a Self-employment tax. Filing an amendment to taxes 3a         b Social security and Medicare tax on tip income not reported to employer. Filing an amendment to taxes 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Filing an amendment to taxes 3c         d Tax on excess accumulation in qualified retirement plans. Filing an amendment to taxes 3d         e Household employment taxes. Filing an amendment to taxes 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Filing an amendment to taxes 3f         g Tax on golden parachute payments. Filing an amendment to taxes 3g       4 Add lines 3a through 3g. Filing an amendment to taxes 4       5 Tax to be forgiven. Filing an amendment to taxes Subtract line 4 from line 2. Filing an amendment to taxes 5       Note. Filing an amendment to taxes If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Filing an amendment to taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing an amendment to taxes If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Filing an amendment to taxes The IRS will determine the amount to be refunded. Filing an amendment to taxes Worksheet A. Filing an amendment to taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Filing an amendment to taxes 1       2 Enter the total tax from the decedent's income tax return. Filing an amendment to taxes See Table 1 on page 5 for the line number for years before 2002. Filing an amendment to taxes 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Filing an amendment to taxes (These taxes are not eligible for forgiveness. Filing an amendment to taxes )           a Self-employment tax. Filing an amendment to taxes 3a         b Social security and Medicare tax on tip income not reported to employer. Filing an amendment to taxes 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Filing an amendment to taxes 3c         d Tax on excess accumulation in qualified retirement plans. Filing an amendment to taxes 3d         e Household employment taxes. Filing an amendment to taxes 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Filing an amendment to taxes 3f         g Tax on golden parachute payments. Filing an amendment to taxes 3g       4 Add lines 3a through 3g. Filing an amendment to taxes 4       5 Tax to be forgiven. Filing an amendment to taxes Subtract line 4 from line 2. Filing an amendment to taxes 5       Note. Filing an amendment to taxes If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Filing an amendment to taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing an amendment to taxes If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Filing an amendment to taxes The IRS will determine the amount to be refunded. Filing an amendment to taxes Worksheet B. Filing an amendment to taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing an amendment to taxes 1       2 Enter the decedent's taxable income. Filing an amendment to taxes Figure taxable income as if a separate return had been filed. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 2       3 Enter the decedent's total tax. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 4       5 Subtract line 4 from line 3. Filing an amendment to taxes 5       6 Enter the surviving spouse's taxable income. Filing an amendment to taxes Figure taxable income as if a separate return had been filed. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 6       7 Enter the surviving spouse's total tax. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing an amendment to taxes 8       9 Subtract line 8 from line 7. Filing an amendment to taxes 9       10 Add lines 5 and 9. Filing an amendment to taxes 10       11 Enter the total tax from the joint return. Filing an amendment to taxes See Table 1 on page 5 for the line number for years before 2002. Filing an amendment to taxes 11       12 Add lines 4 and 8. Filing an amendment to taxes 12       13 Subtract line 12 from line 11. Filing an amendment to taxes 13       14 Divide line 5 by line 10. Filing an amendment to taxes Enter the result as a decimal. Filing an amendment to taxes 14       15 Tax to be forgiven. Filing an amendment to taxes Multiply line 13 by line 14 and enter the result. Filing an amendment to taxes 15       Note. Filing an amendment to taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing an amendment to taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing an amendment to taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing an amendment to taxes The IRS will determine the amount to be refunded. Filing an amendment to taxes Worksheet B. Filing an amendment to taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing an amendment to taxes 1       2 Enter the decedent's taxable income. Filing an amendment to taxes Figure taxable income as if a separate return had been filed. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 2       3 Enter the decedent's total tax. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 4       5 Subtract line 4 from line 3. Filing an amendment to taxes 5       6 Enter the surviving spouse's taxable income. Filing an amendment to taxes Figure taxable income as if a separate return had been filed. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 6       7 Enter the surviving spouse's total tax. Filing an amendment to taxes See the instructions. Filing an amendment to taxes 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing an amendment to taxes 8       9 Subtract line 8 from line 7. Filing an amendment to taxes 9       10 Add lines 5 and 9. Filing an amendment to taxes 10       11 Enter the total tax from the joint return. Filing an amendment to taxes See Table 1 on page 5 for the line number for years before 2002. Filing an amendment to taxes 11       12 Add lines 4 and 8. Filing an amendment to taxes 12       13 Subtract line 12 from line 11. Filing an amendment to taxes 13       14 Divide line 5 by line 10. Filing an amendment to taxes Enter the result as a decimal. Filing an amendment to taxes 14       15 Tax to be forgiven. Filing an amendment to taxes Multiply line 13 by line 14 and enter the result. Filing an amendment to taxes 15       Note. Filing an amendment to taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing an amendment to taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing an amendment to taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing an amendment to taxes The IRS will determine the amount to be refunded. Filing an amendment to taxes Worksheet C. Filing an amendment to taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Filing an amendment to taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing an amendment to taxes 1 Minimum tax forgiveness. Filing an amendment to taxes Note. Filing an amendment to taxes Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing an amendment to taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Filing an amendment to taxes 3       4 Add lines 2 and 3. Filing an amendment to taxes 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Filing an amendment to taxes (See Income received after date of death on page 5. Filing an amendment to taxes ) 5       6 Add lines 4 and 5. Filing an amendment to taxes 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Filing an amendment to taxes 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Filing an amendment to taxes 8       9 Tax on exempt income. Filing an amendment to taxes Subtract line 8 from line 7. Filing an amendment to taxes 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing an amendment to taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing an amendment to taxes 10       11 Add lines 9 and 10. Filing an amendment to taxes 11   12 Additional payment allowed. Filing an amendment to taxes If line 11 is $10,000 or more, enter -0- and stop here. Filing an amendment to taxes No additional amount is allowed as a tax payment. Filing an amendment to taxes Otherwise, subtract line 11 from line 1 and enter the result. Filing an amendment to taxes 12   Note. Filing an amendment to taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing an amendment to taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing an amendment to taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing an amendment to taxes Write "Sec. Filing an amendment to taxes 692(d)(2) Payment" and the amount to the right of the entry space. Filing an amendment to taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing an amendment to taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing an amendment to taxes Write “Sec. Filing an amendment to taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing an amendment to taxes Worksheet C. Filing an amendment to taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Filing an amendment to taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing an amendment to taxes 1 Minimum tax forgiveness. Filing an amendment to taxes Note. Filing an amendment to taxes Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing an amendment to taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Filing an amendment to taxes 3       4 Add lines 2 and 3. Filing an amendment to taxes 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Filing an amendment to taxes (See Income received after date of death on page 5. Filing an amendment to taxes ) 5       6 Add lines 4 and 5. Filing an amendment to taxes 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Filing an amendment to taxes 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Filing an amendment to taxes 8       9 Tax on exempt income. Filing an amendment to taxes Subtract line 8 from line 7. Filing an amendment to taxes 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing an amendment to taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing an amendment to taxes 10       11 Add lines 9 and 10. Filing an amendment to taxes 11   12 Additional payment allowed. Filing an amendment to taxes If line 11 is $10,000 or more, enter -0- and stop here. Filing an amendment to taxes No additional amount is allowed as a tax payment. Filing an amendment to taxes Otherwise, subtract line 11 from line 1 and enter the result. Filing an amendment to taxes 12   Note. Filing an amendment to taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing an amendment to taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing an amendment to taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing an amendment to taxes Write "Sec. Filing an amendment to taxes 692(d)(2) Payment" and the amount to the right of the entry space. Filing an amendment to taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing an amendment to taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing an amendment to taxes Write “Sec. Filing an amendment to taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing an amendment to taxes How To Get Tax Help Special IRS assistance. Filing an amendment to taxes   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Filing an amendment to taxes We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. Filing an amendment to taxes Call 1–866–562–5227 Monday through Friday In English–7 a. Filing an amendment to taxes m. Filing an amendment to taxes to 10 p. Filing an amendment to taxes m. Filing an amendment to taxes local time In Spanish–8 a. Filing an amendment to taxes m. Filing an amendment to taxes to 9:30 p. Filing an amendment to taxes m. Filing an amendment to taxes local time   The IRS web site at www. Filing an amendment to taxes irs. Filing an amendment to taxes gov has notices and other tax relief information. Filing an amendment to taxes Check it periodically for any new guidance or to see if Congress has enacted new legislation. Filing an amendment to taxes   Business taxpayers affected by the attacks can e-mail their questions to corp. Filing an amendment to taxes disaster. Filing an amendment to taxes relief@irs. Filing an amendment to taxes gov. Filing an amendment to taxes   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Filing an amendment to taxes fema. Filing an amendment to taxes gov. Filing an amendment to taxes Other help from the IRS. Filing an amendment to taxes   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Filing an amendment to taxes By selecting the method that is best for you, you will have quick and easy access to tax help. Filing an amendment to taxes Contacting your Taxpayer Advocate. Filing an amendment to taxes   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Filing an amendment to taxes   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Filing an amendment to taxes While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Filing an amendment to taxes   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Filing an amendment to taxes Call the IRS at 1–800–829–1040. Filing an amendment to taxes Call, write, or fax the Taxpayer Advocate office in your area. Filing an amendment to taxes Call 1–800–829–4059 if you are a TTY/TDD user. Filing an amendment to taxes   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Filing an amendment to taxes Free tax services. Filing an amendment to taxes   To find out what services are available, get Publication 910, Guide to Free Tax Services. Filing an amendment to taxes It contains a list of free tax publications and an index of tax topics. Filing an amendment to taxes It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Filing an amendment to taxes Personal computer. Filing an amendment to taxes With your personal computer and modem, you can access the IRS on the Internet at www. Filing an amendment to taxes irs. Filing an amendment to taxes gov. Filing an amendment to taxes While visiting our web site, you can: Find answers to questions you may have. Filing an amendment to taxes Download forms and publications or search for forms and pub