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Form 1040 X

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Form 1040 X

Form 1040 x 3. Form 1040 x   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. Form 1040 x Traditional IRA mistakenly moved to SIMPLE IRA. Form 1040 x When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). Form 1040 x It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. Form 1040 x Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). Form 1040 x This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. Form 1040 x See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. Form 1040 x If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. Form 1040 x See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. Form 1040 x What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. Form 1040 x See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. Form 1040 x A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. Form 1040 x These contributions are called salary reduction contributions. Form 1040 x All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. Form 1040 x The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. Form 1040 x Contributions are made on behalf of eligible employees. Form 1040 x (See Eligible Employees below. Form 1040 x ) Contributions are also subject to various limits. Form 1040 x (See How Much Can Be Contributed on Your Behalf , later. Form 1040 x ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. Form 1040 x See How Are Contributions Made , later. Form 1040 x You may be able to claim a credit for contributions to your SIMPLE plan. Form 1040 x For more information, see chapter 4. Form 1040 x Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. Form 1040 x Self-employed individual. Form 1040 x   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. Form 1040 x Excludable employees. Form 1040 x   Your employer can exclude the following employees from participating in the SIMPLE plan. Form 1040 x Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). Form 1040 x Employees who are nonresident aliens and received no earned income from sources within the United States. Form 1040 x Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. Form 1040 x Compensation. Form 1040 x   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. Form 1040 x Wages, tips, and other pay from your employer that is subject to income tax withholding. Form 1040 x Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. Form 1040 x Self-employed individual compensation. Form 1040 x   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. Form 1040 x   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. Form 1040 x How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. Form 1040 x They are made on your behalf by your employer. Form 1040 x Your employer must also make either matching contributions or nonelective contributions. Form 1040 x Salary reduction contributions. Form 1040 x   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). Form 1040 x You can choose to cancel the election at any time during the year. Form 1040 x   Salary reduction contributions are also referred to as “elective deferrals. Form 1040 x ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. Form 1040 x Matching contributions. Form 1040 x   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. Form 1040 x See How Much Can Be Contributed on Your Behalf below. Form 1040 x These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. Form 1040 x These contributions are referred to as matching contributions. Form 1040 x   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. Form 1040 x Nonelective contributions. Form 1040 x   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. Form 1040 x These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. Form 1040 x   One of the requirements your employer must satisfy is notifying the employees that the election was made. Form 1040 x For other requirements that your employer must satisfy, see chapter 3 of Publication 560. Form 1040 x How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. Form 1040 x Salary reduction contributions limit. Form 1040 x   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. Form 1040 x The limitation remains at $12,000 for 2014. Form 1040 x If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. Form 1040 x You, not your employer, are responsible for monitoring compliance with these limits. Form 1040 x Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. Form 1040 x The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. Form 1040 x $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. Form 1040 x The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. Form 1040 x The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. Form 1040 x Matching employer contributions limit. Form 1040 x   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. Form 1040 x These matching contributions cannot be more than 3% of your compensation for the calendar year. Form 1040 x See Matching contributions less than 3% below. Form 1040 x Example 1. Form 1040 x In 2013, Joshua was a participant in his employer's SIMPLE plan. Form 1040 x His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). Form 1040 x Instead of taking it all in cash, Joshua elected to have 12. Form 1040 x 5% of his weekly pay ($100) contributed to his SIMPLE IRA. Form 1040 x For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. Form 1040 x Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. Form 1040 x Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). Form 1040 x Example 2. Form 1040 x Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. Form 1040 x 94% of his weekly pay contributed to his SIMPLE IRA. Form 1040 x In this example, Joshua's salary reduction contributions for the year (2. Form 1040 x 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). Form 1040 x Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. Form 1040 x In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. Form 1040 x Matching contributions less than 3%. Form 1040 x   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. Form 1040 x   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. Form 1040 x If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. Form 1040 x Nonelective employer contributions limit. Form 1040 x   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. Form 1040 x For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. Form 1040 x   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. Form 1040 x Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. Form 1040 x This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. Form 1040 x Example 3. Form 1040 x Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. Form 1040 x Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. Form 1040 x In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). Form 1040 x Traditional IRA mistakenly moved to SIMPLE IRA. Form 1040 x   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. Form 1040 x For more information, see Recharacterizations in chapter 1. Form 1040 x Recharacterizing employer contributions. Form 1040 x   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. Form 1040 x SEPs are discussed in chapter 2 of Publication 560. Form 1040 x SIMPLE plans are discussed in this chapter. Form 1040 x Converting from a SIMPLE IRA. Form 1040 x   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . Form 1040 x    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. Form 1040 x When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. Form 1040 x These rules are discussed in chapter 1. Form 1040 x Your employer cannot restrict you from taking distributions from a SIMPLE IRA. Form 1040 x Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. Form 1040 x If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. Form 1040 x See Additional Tax on Early Distributions, later. Form 1040 x Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. Form 1040 x Two-year rule. Form 1040 x   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. Form 1040 x The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. Form 1040 x   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). Form 1040 x Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. Form 1040 x If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. Form 1040 x If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. Form 1040 x Prev  Up  Next   Home   More Online Publications
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Federal Home Loan Mortgage Corporation (Freddie Mac)

A private corporation founded by Congress, the Federal Home Loan Mortgage corporation's mission is to promote stability and affordability in the housing market by purchasing mortgages from banks and other loan makers. The corporation is currently under conservatorship, under the direction of the Federal Housing Finance Agency.

Contact the Agency or Department

Website: Federal Home Loan Mortgage Corporation (Freddie Mac)

Contact In-Person: Contact Freddie Mac

Address: 8200 Jones Branch Drive
McLean, VA 22102-3110

Phone Number: (703) 903-2000

Toll-free: (800) 424-5401(888) 995-4673 (Housing Counselors, 24 hrs)

The Form 1040 X

Form 1040 x Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Form 1040 x Tax questions. Form 1040 x Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. Form 1040 x irs. Form 1040 x gov/pub54. Form 1040 x What's New Exclusion amount. Form 1040 x  The maximum foreign earned income exclusion is adjusted annually for inflation. Form 1040 x For 2013, the maximum exclusion has increased to $97,600. Form 1040 x See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. Form 1040 x Housing expenses — base amount. Form 1040 x  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. Form 1040 x The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. Form 1040 x For 2013, this amount is $42. Form 1040 x 78 per day ($15,616 per year). Form 1040 x See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. Form 1040 x Housing expenses — maximum amount. Form 1040 x  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. Form 1040 x See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. Form 1040 x Filing requirements. Form 1040 x  Generally, the amount of income you can receive before you must file an income tax return has increased. Form 1040 x These amounts are shown in chapter 1 under Filing Requirements . Form 1040 x Self-employment tax rate. Form 1040 x  For 2013, the self-employment tax rate of 13. Form 1040 x 3% has increased to 15. Form 1040 x 3%. Form 1040 x The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. Form 1040 x All net earnings are subject to the Medicare part of the tax. Form 1040 x For more information, see chapter 3. Form 1040 x IRA limitations for 2013. Form 1040 x . Form 1040 x  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). Form 1040 x You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). Form 1040 x If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. Form 1040 x See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. Form 1040 x Reminders Figuring tax on income not excluded. Form 1040 x  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. Form 1040 x See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. Form 1040 x If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. Form 1040 x Form 8938. Form 1040 x  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Form 1040 x See Form 8938 in chapter 1. Form 1040 x Change of address. Form 1040 x  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. Form 1040 x If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. Form 1040 x Photographs of missing children. Form 1040 x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form 1040 x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040 x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form 1040 x Introduction This publication discusses special tax rules for U. Form 1040 x S. Form 1040 x citizens and resident aliens who work abroad or who have income earned in foreign countries. Form 1040 x If you are a U. Form 1040 x S. Form 1040 x citizen or resident alien, your worldwide income generally is subject to U. Form 1040 x S. Form 1040 x income tax, regardless of where you are living. Form 1040 x Also, you are subject to the same income tax filing requirements that apply to U. Form 1040 x S. Form 1040 x citizens or resident aliens living in the United States. Form 1040 x Expatriation tax provisions apply to U. Form 1040 x S. Form 1040 x citizens who have renounced their citizenship and long-term residents who have ended their residency. Form 1040 x These provisions are discussed in chapter 4 of Publication 519, U. Form 1040 x S. Form 1040 x Tax Guide for Aliens. Form 1040 x Resident alien. Form 1040 x   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. Form 1040 x Green card test. Form 1040 x You are a U. Form 1040 x S. Form 1040 x resident if you were a lawful permanent resident of the United States at any time during the calendar year. Form 1040 x This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). Form 1040 x Substantial presence test. Form 1040 x You are considered a U. Form 1040 x S. Form 1040 x resident if you meet the substantial presence test for the calendar year. Form 1040 x To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. Form 1040 x Example. Form 1040 x You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Form 1040 x To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). Form 1040 x Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Form 1040 x   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Form 1040 x Filing information. Form 1040 x    Chapter 1 contains general filing information, such as: Whether you must file a U. Form 1040 x S. Form 1040 x tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. Form 1040 x S. Form 1040 x resident, and Whether you must pay estimated tax. Form 1040 x Withholding tax. Form 1040 x    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. Form 1040 x S. Form 1040 x citizens and resident aliens. Form 1040 x Self-employment tax. Form 1040 x    Chapter 3 discusses who must pay self-employment tax. Form 1040 x Foreign earned income exclusion and housing exclusion and deduction. Form 1040 x    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. Form 1040 x You may qualify to treat up to $97,600 of your income as not taxable by the United States. Form 1040 x You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. Form 1040 x These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. Form 1040 x   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. Form 1040 x These rules are explained in chapter 4. Form 1040 x   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Form 1040 x Exemptions, deductions, and credits. Form 1040 x    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. Form 1040 x These are generally the same as if you were living in the United States. Form 1040 x However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. Form 1040 x Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. Form 1040 x Tax treaty benefits. Form 1040 x    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. Form 1040 x It also explains how to get copies of tax treaties. Form 1040 x How to get tax help. Form 1040 x    Chapter 7 is an explanation of how to get information and assistance from the IRS. Form 1040 x Questions and answers. Form 1040 x   Frequently asked questions and answers to those questions are presented in the back of the publication. Form 1040 x Comments and suggestions. Form 1040 x   We welcome your comments about this publication and your suggestions for future editions. Form 1040 x   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040 x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040 x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040 x   You can send us comments from www. Form 1040 x irs. Form 1040 x gov/formspubs/. Form 1040 x Click on “More Information” and then on “Comment on Tax Forms and Publications. Form 1040 x ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form 1040 x Ordering forms and publications. Form 1040 x   Visit www. Form 1040 x irs. Form 1040 x gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Form 1040 x Internal Revenue Service 1201 N. Form 1040 x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040 x   If you have a tax question, check the information available on IRS. Form 1040 x gov or call 1-800-TAX–FORM (1-800-829-1040). Form 1040 x We cannot answer tax questions sent to either of the above addresses. Form 1040 x Prev  Up  Next   Home   More Online Publications