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How Do I Amend My 2012 Tax Return Online

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How Do I Amend My 2012 Tax Return Online

How do i amend my 2012 tax return online 13. How do i amend my 2012 tax return online   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. How do i amend my 2012 tax return online A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). How do i amend my 2012 tax return online However, no deposit is required for the situations listed below; the taxes are payable with Form 720. How do i amend my 2012 tax return online The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. How do i amend my 2012 tax return online The gas guzzler tax is being paid on a one-time filing. How do i amend my 2012 tax return online The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. How do i amend my 2012 tax return online How To Make Deposits Electronic deposit requirement. How do i amend my 2012 tax return online   You must use electronic funds transfer to make excise tax deposits. How do i amend my 2012 tax return online Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). How do i amend my 2012 tax return online If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. How do i amend my 2012 tax return online Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How do i amend my 2012 tax return online   EFTPS is a free service provided by the Department of Treasury. How do i amend my 2012 tax return online Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How do i amend my 2012 tax return online To get more information about EFTPS or to enroll in EFTPS, visit www. How do i amend my 2012 tax return online eftps. How do i amend my 2012 tax return online gov or call 1-800-555-4477. How do i amend my 2012 tax return online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. How do i amend my 2012 tax return online    Depositing on time. How do i amend my 2012 tax return online For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. How do i amend my 2012 tax return online m. How do i amend my 2012 tax return online Eastern time). How do i amend my 2012 tax return online You will automatically be enrolled in EFTPS when you apply for an EIN. How do i amend my 2012 tax return online You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. How do i amend my 2012 tax return online When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. How do i amend my 2012 tax return online The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. How do i amend my 2012 tax return online See Alternative method below. How do i amend my 2012 tax return online If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. How do i amend my 2012 tax return online Regular method. How do i amend my 2012 tax return online   The deposit of tax for a semimonthly period is due by the 14th day following that period. How do i amend my 2012 tax return online Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. How do i amend my 2012 tax return online If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. How do i amend my 2012 tax return online Alternative method (IRS Nos. How do i amend my 2012 tax return online 22, 26, 27, and 28). How do i amend my 2012 tax return online   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. How do i amend my 2012 tax return online Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. How do i amend my 2012 tax return online The deposit of tax is due by the 3rd banking day after the 7th day of that period. How do i amend my 2012 tax return online   For an example of the alternative method, see the Instructions for Form 720. How do i amend my 2012 tax return online To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. How do i amend my 2012 tax return online For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. How do i amend my 2012 tax return online The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). How do i amend my 2012 tax return online The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. How do i amend my 2012 tax return online See Uncollected Tax Report in chapter 4. How do i amend my 2012 tax return online The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. How do i amend my 2012 tax return online Special rule for deposits of taxes in September. How do i amend my 2012 tax return online   See the Instructions for Form 720 for a special rule on deposits made in September. How do i amend my 2012 tax return online Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. How do i amend my 2012 tax return online Generally, you do not have to make a deposit for a period in which you incurred no tax liability. How do i amend my 2012 tax return online Net tax liability. How do i amend my 2012 tax return online   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. How do i amend my 2012 tax return online You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. How do i amend my 2012 tax return online If you use this method, you must use it for all semimonthly periods in the calendar quarter. How do i amend my 2012 tax return online Do not reduce your liability by any amounts from Form 720X. How do i amend my 2012 tax return online Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. How do i amend my 2012 tax return online Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. How do i amend my 2012 tax return online 67%) of the net tax liability reported for the look-back quarter. How do i amend my 2012 tax return online For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. How do i amend my 2012 tax return online 23%), 10/90 (11. How do i amend my 2012 tax return online 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. How do i amend my 2012 tax return online Also, the total deposit for that semimonthly period must be at least 1/6 (16. How do i amend my 2012 tax return online 67%) of the net tax liability reported for the look-back quarter. How do i amend my 2012 tax return online Exceptions. How do i amend my 2012 tax return online   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. How do i amend my 2012 tax return online 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. How do i amend my 2012 tax return online Requirements to be met. How do i amend my 2012 tax return online   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. How do i amend my 2012 tax return online    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. How do i amend my 2012 tax return online Tax rate increases. How do i amend my 2012 tax return online   You must modify the safe harbor rule if there has been an increase in the rate of tax. How do i amend my 2012 tax return online You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. How do i amend my 2012 tax return online To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. How do i amend my 2012 tax return online Prev  Up  Next   Home   More Online Publications
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Understanding your CP22A Notice

We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s).

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

The notice says "Based on the information you provided, we changed your 200X Form 1040 to correct your:..." but I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?
Please contact us at the number listed on the top right corner of your notice for specific information about your tax return.

What do I say when I call the IRS?
Mention that you got a CP22A notice with a balance due and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

What if I think I’m a victim of identity theft?
Please contact us at the number listed on the top right corner of your notice. Refer to the IRS Identity Theft resource page for more information.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The How Do I Amend My 2012 Tax Return Online

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How do i amend my 2012 tax return online Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. How do i amend my 2012 tax return online Accrual method taxpayers, Prepaid income. How do i amend my 2012 tax return online Accrued leave payment At time of retirement or resignation, Accrued leave payment. How do i amend my 2012 tax return online Disability retirement, Accrued leave payment. How do i amend my 2012 tax return online Activity not for profit, Activity not for profit. How do i amend my 2012 tax return online Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. How do i amend my 2012 tax return online Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. 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How do i amend my 2012 tax return online , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). How do i amend my 2012 tax return online Armed forces, Military Combat zone bonus, Veterans' benefits. How do i amend my 2012 tax return online Disability, Disability. How do i amend my 2012 tax return online Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. How do i amend my 2012 tax return online Qualified reservist distribution, Qualified reservist distribution (QRD). How do i amend my 2012 tax return online Rehabilitative program payments, Veterans' benefits. How do i amend my 2012 tax return online Retirement pay, Military retirement pay. How do i amend my 2012 tax return online Veterans benefits, Veterans' benefits. How do i amend my 2012 tax return online Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. How do i amend my 2012 tax return online Back pay, award for, Back pay awards. How do i amend my 2012 tax return online Backup withholding Barter exchange transactions, Backup withholding. How do i amend my 2012 tax return online Bankruptcy Canceled debt not deemed to be income, Excluded debt. How do i amend my 2012 tax return online Barter income, Bartering Below-market loans, Below-market loans. How do i amend my 2012 tax return online Bequest for services, Bequest for services. How do i amend my 2012 tax return online Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. How do i amend my 2012 tax return online Black lung benefit payments, Black lung benefit payments. How do i amend my 2012 tax return online Bonuses, Bonuses and awards. How do i amend my 2012 tax return online , Employee awards or bonuses. How do i amend my 2012 tax return online Breach of contract Damages as income, Court awards and damages. How do i amend my 2012 tax return online Bribes, Bribes. How do i amend my 2012 tax return online Business expenses Reimbursements, Allowances and reimbursements. How do i amend my 2012 tax return online Business income, Business and Investment Income, More information. How do i amend my 2012 tax return online C Cafeteria plans, Cafeteria plans. How do i amend my 2012 tax return online Campaign contributions, Campaign contributions. How do i amend my 2012 tax return online Campus lodging, Qualified campus lodging. How do i amend my 2012 tax return online , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. How do i amend my 2012 tax return online Capital gains Recoveries, Capital gains. How do i amend my 2012 tax return online , Capital gains. How do i amend my 2012 tax return online Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. How do i amend my 2012 tax return online Incentive stock options (ISOs), Incentive stock options (ISOs). How do i amend my 2012 tax return online Sale of personal property, Sale of personal items. How do i amend my 2012 tax return online Car (see Vehicle, employer-provided) Car pools, Car pools. How do i amend my 2012 tax return online Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. How do i amend my 2012 tax return online Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. How do i amend my 2012 tax return online Catch-up contributions, Catch-up contributions. How do i amend my 2012 tax return online , Catch-up contributions. How do i amend my 2012 tax return online Charitable gift annuities, Charitable gift annuities. How do i amend my 2012 tax return online Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. How do i amend my 2012 tax return online Child support payments, Child support payments. How do i amend my 2012 tax return online Childcare providers, Childcare providers. How do i amend my 2012 tax return online , Food program payments to daycare providers. How do i amend my 2012 tax return online Chronic illness, Chronically ill individual. How do i amend my 2012 tax return online Accelerated death benefits paid to, Exclusion for chronic illness. How do i amend my 2012 tax return online Citizens outside U. How do i amend my 2012 tax return online S. How do i amend my 2012 tax return online Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. How do i amend my 2012 tax return online Clergy, Clergy Coal, Coal and iron ore. How do i amend my 2012 tax return online Colleges and universities Faculty lodging, Faculty lodging. How do i amend my 2012 tax return online Scholarships and fellowships, Scholarships and fellowships. How do i amend my 2012 tax return online Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. How do i amend my 2012 tax return online Workers', Workers' Compensation Compensatory damages, Other compensation. How do i amend my 2012 tax return online , Court awards and damages. How do i amend my 2012 tax return online Constructive receipt of income, Constructively received income. How do i amend my 2012 tax return online Copyrights Infringement damages, Court awards and damages. How do i amend my 2012 tax return online Royalties, Copyrights and patents. How do i amend my 2012 tax return online Corporate directors, Corporate director. How do i amend my 2012 tax return online Cost-of-living allowances, Government cost-of-living allowances. How do i amend my 2012 tax return online Court awards, Court awards and damages. How do i amend my 2012 tax return online (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. How do i amend my 2012 tax return online Credits Recoveries, refiguring of unused credits, Unused tax credits. How do i amend my 2012 tax return online , Unused tax credits. How do i amend my 2012 tax return online Currency transactions, foreign, Foreign currency transactions. How do i amend my 2012 tax return online D Damages from lawsuits, Court awards and damages. How do i amend my 2012 tax return online Back pay awards, Back pay awards. How do i amend my 2012 tax return online Breach of contract, Court awards and damages. How do i amend my 2012 tax return online Compensatory damages, Other compensation. How do i amend my 2012 tax return online , Court awards and damages. How do i amend my 2012 tax return online Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. How do i amend my 2012 tax return online Punitive damages, Court awards and damages. How do i amend my 2012 tax return online Daycare providers, Childcare providers. How do i amend my 2012 tax return online (see also Childcare providers) Food program payments to, Food program payments to daycare providers. How do i amend my 2012 tax return online De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. How do i amend my 2012 tax return online (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. How do i amend my 2012 tax return online Nonrecourse debts, Mortgage relief upon sale or other disposition. How do i amend my 2012 tax return online Recourse, Mortgage relief upon sale or other disposition. How do i amend my 2012 tax return online Stockholder's, Stockholder debt. How do i amend my 2012 tax return online Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. How do i amend my 2012 tax return online Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. How do i amend my 2012 tax return online , Nonqualified deferred compensation plans of nonqualified entities. How do i amend my 2012 tax return online Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. How do i amend my 2012 tax return online Differential wage payments, Differential wage payments. How do i amend my 2012 tax return online Armed forces, Differential wage payments. How do i amend my 2012 tax return online Directors' fees, Corporate director. How do i amend my 2012 tax return online Disability Military, Disability. How do i amend my 2012 tax return online Pensions, Disability Pensions Workers' compensation, Disability pension. How do i amend my 2012 tax return online Person with, Persons with disabilities. How do i amend my 2012 tax return online Unemployment compensation, paid as substitute for, Types of unemployment compensation. How do i amend my 2012 tax return online Disaster relief Disaster mitigation payments, Disaster mitigation payments. How do i amend my 2012 tax return online Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. How do i amend my 2012 tax return online Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. How do i amend my 2012 tax return online Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. How do i amend my 2012 tax return online Mortgage loan for early payment, Discounted mortgage loan. How do i amend my 2012 tax return online Dividends Restricted stock, Dividends received on restricted stock. How do i amend my 2012 tax return online Divorced taxpayers Stock options exercised incident to divorce, Tax form. How do i amend my 2012 tax return online Down payment assistance, Down payment assistance. How do i amend my 2012 tax return online E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. How do i amend my 2012 tax return online Educational institutions Faculty lodging, Faculty lodging. How do i amend my 2012 tax return online Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. How do i amend my 2012 tax return online Tax Counseling for the Elderly, Volunteer tax counseling. How do i amend my 2012 tax return online Election precinct officials, Election precinct official. How do i amend my 2012 tax return online Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. How do i amend my 2012 tax return online , Catch-up contributions. How do i amend my 2012 tax return online Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. How do i amend my 2012 tax return online Increased limit for last 3 years prior to retirement age, Increased limit. How do i amend my 2012 tax return online Limit on, Elective Deferrals Reporting by employer, Reporting by employer. How do i amend my 2012 tax return online Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. How do i amend my 2012 tax return online Emotional distress damages, Emotional distress. How do i amend my 2012 tax return online Employee achievement awards, Employee achievement award. How do i amend my 2012 tax return online Employee awards or bonuses, Employee awards or bonuses. How do i amend my 2012 tax return online Employee compensation, Employee Compensation, Inherited property not substantially vested. How do i amend my 2012 tax return online Fringe benefits, Fringe Benefits, Special valuation rules. How do i amend my 2012 tax return online Restricted property, Restricted Property, Inherited property not substantially vested. How do i amend my 2012 tax return online Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. How do i amend my 2012 tax return online Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. How do i amend my 2012 tax return online Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. How do i amend my 2012 tax return online Employment Abroad, Employment abroad. How do i amend my 2012 tax return online Agency fees, Employment agency fees. How do i amend my 2012 tax return online Contracts Severance pay for cancellation of, Severance pay. How do i amend my 2012 tax return online Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. How do i amend my 2012 tax return online Conservation Subsidies, Energy conservation subsidies. How do i amend my 2012 tax return online Utility rebates, Utility rebates. How do i amend my 2012 tax return online Estate income, Estate and trust income. How do i amend my 2012 tax return online Estimated tax Unemployment compensation, Tax withholding. How do i amend my 2012 tax return online Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. How do i amend my 2012 tax return online Expected inheritance, Expected inheritance. How do i amend my 2012 tax return online Expenses paid by another, Expenses paid by another. How do i amend my 2012 tax return online Exxon Valdez settlement, Exxon Valdez settlement income. How do i amend my 2012 tax return online Eligible retirement plan, Contributions to eligible retirement plan. How do i amend my 2012 tax return online Income averaging, Income averaging. How do i amend my 2012 tax return online Legal expenses, Legal expenses. How do i amend my 2012 tax return online Reporting requirement-statement, Statement. How do i amend my 2012 tax return online F Faculty lodging, Faculty lodging. How do i amend my 2012 tax return online Fair market value (FMV), Fair market value. How do i amend my 2012 tax return online Stock options, Grant of option. How do i amend my 2012 tax return online Farming Qualified farm debt, cancellation of, Excluded debt. How do i amend my 2012 tax return online Federal employees Accrued leave payment, Accrued leave payment. How do i amend my 2012 tax return online Cost-of-living allowances, Government cost-of-living allowances. How do i amend my 2012 tax return online Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). How do i amend my 2012 tax return online Federal income tax Refunds, Federal income tax refund. How do i amend my 2012 tax return online Fees for services, Fees for services. How do i amend my 2012 tax return online Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. How do i amend my 2012 tax return online FICA withholding Foreign employers, U. How do i amend my 2012 tax return online S. How do i amend my 2012 tax return online citizens working for in U. How do i amend my 2012 tax return online S. How do i amend my 2012 tax return online , Social security and Medicare taxes. How do i amend my 2012 tax return online Paid by employer, Social security and Medicare taxes paid by employer. How do i amend my 2012 tax return online Fiduciaries Fees for services, Fees for services. How do i amend my 2012 tax return online , Personal representatives. How do i amend my 2012 tax return online Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. How do i amend my 2012 tax return online No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. How do i amend my 2012 tax return online Nutrition Program for the Elderly, Nutrition Program for the Elderly. How do i amend my 2012 tax return online Foreign Currency transactions, Foreign currency transactions. How do i amend my 2012 tax return online Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. How do i amend my 2012 tax return online Income, Reminders Service, Service-connected disability. How do i amend my 2012 tax return online Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. How do i amend my 2012 tax return online Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. How do i amend my 2012 tax return online Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. How do i amend my 2012 tax return online Repayment of commissions paid in advance, Advance commissions and other earnings. How do i amend my 2012 tax return online Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. How do i amend my 2012 tax return online Personal property rental, reporting income from, Reporting business income and expenses. How do i amend my 2012 tax return online Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. How do i amend my 2012 tax return online Personal property rental, reporting income from, Reporting business income and expenses. How do i amend my 2012 tax return online Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. How do i amend my 2012 tax return online Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. How do i amend my 2012 tax return online Royalties, Royalties Form 1040A Recoveries, Where to report. How do i amend my 2012 tax return online Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. How do i amend my 2012 tax return online Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. How do i amend my 2012 tax return online Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. How do i amend my 2012 tax return online , Estate and trust income. How do i amend my 2012 tax return online Form 1065 Partnership return, Partnership return. How do i amend my 2012 tax return online Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). How do i amend my 2012 tax return online , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. How do i amend my 2012 tax return online Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. How do i amend my 2012 tax return online , Backup withholding. How do i amend my 2012 tax return online Form 1099-C Cancellation of debt, Form 1099-C. How do i amend my 2012 tax return online Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. How do i amend my 2012 tax return online Form 1099-G State tax refunds, State tax refund. How do i amend my 2012 tax return online Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. How do i amend my 2012 tax return online Stock options exercised incident to divorce, Tax form. How do i amend my 2012 tax return online Form 1099-R Charitable gift annuities, Charitable gift annuities. How do i amend my 2012 tax return online Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. How do i amend my 2012 tax return online Surrender of life insurance policy for cash, Surrender of policy for cash. How do i amend my 2012 tax return online Form 1120-POL Political organizations, Campaign contributions. How do i amend my 2012 tax return online Form 1120S S corporation return, S corporation return. How do i amend my 2012 tax return online Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. How do i amend my 2012 tax return online , Schedule K-1 (Form 1120S). How do i amend my 2012 tax return online Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). How do i amend my 2012 tax return online Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. How do i amend my 2012 tax return online Archer MSAs and long-term care insurance contracts, Archer MSA contributions. How do i amend my 2012 tax return online Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. How do i amend my 2012 tax return online Form SSA-1099 Social security benefit statement, Form SSA-1099. How do i amend my 2012 tax return online Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. How do i amend my 2012 tax return online Accrued leave payment at time of retirement or resignation, Accrued leave payment. How do i amend my 2012 tax return online Back pay awards, Back pay awards. How do i amend my 2012 tax return online Bonuses or awards, Bonuses and awards. How do i amend my 2012 tax return online Elective deferrals, reporting by employer, Reporting by employer. How do i amend my 2012 tax return online Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. How do i amend my 2012 tax return online Stock options from employers, Tax form. How do i amend my 2012 tax return online Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. How do i amend my 2012 tax return online Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. How do i amend my 2012 tax return online Form W-9 Request for taxpayer identification number, Backup withholding. How do i amend my 2012 tax return online Foster care, Foster care providers. How do i amend my 2012 tax return online Foster Grandparent Program, National Senior Service Corps programs. How do i amend my 2012 tax return online Found property, Found property. How do i amend my 2012 tax return online Free tax services, Free help with your tax return. How do i amend my 2012 tax return online Fringe benefits, Fringe Benefits, Special valuation rules. How do i amend my 2012 tax return online Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. How do i amend my 2012 tax return online Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. How do i amend my 2012 tax return online Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. How do i amend my 2012 tax return online Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. How do i amend my 2012 tax return online Vehicle, Employer-provided vehicles. How do i amend my 2012 tax return online Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. How do i amend my 2012 tax return online G Gambling winnings and losses, Gambling winnings. How do i amend my 2012 tax return online Gas Royalties from, Oil, gas, and minerals. How do i amend my 2012 tax return online Gifts, Gifts and inheritances. How do i amend my 2012 tax return online Holiday gifts from employer, Holiday gifts. How do i amend my 2012 tax return online Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. How do i amend my 2012 tax return online Group-term life insurance Worksheets, Figuring the taxable cost. How do i amend my 2012 tax return online , Worksheet 1. How do i amend my 2012 tax return online Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. How do i amend my 2012 tax return online H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). How do i amend my 2012 tax return online Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. How do i amend my 2012 tax return online Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). How do i amend my 2012 tax return online Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). How do i amend my 2012 tax return online Savings account, Health savings accounts (HSA). How do i amend my 2012 tax return online Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. How do i amend my 2012 tax return online Hobby losses, Hobby losses. How do i amend my 2012 tax return online Holding period requirement, Holding period requirement. How do i amend my 2012 tax return online Holiday gifts, Holiday gifts. How do i amend my 2012 tax return online Holocaust victims restitution, Holocaust victims restitution. How do i amend my 2012 tax return online Home, sale of, Sale of home. How do i amend my 2012 tax return online Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. How do i amend my 2012 tax return online Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). How do i amend my 2012 tax return online Income Assigned, Assignment of income. How do i amend my 2012 tax return online Business and investment, Business and Investment Income, More information. How do i amend my 2012 tax return online Constructive receipt of, Constructively received income. How do i amend my 2012 tax return online Estate and trust, Estate and trust income. How do i amend my 2012 tax return online Foreign employers, Foreign Employer Illegal, Illegal activities. How do i amend my 2012 tax return online Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. How do i amend my 2012 tax return online S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. How do i amend my 2012 tax return online Indian money account, Indian money account litigation settlement. How do i amend my 2012 tax return online Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. How do i amend my 2012 tax return online Inherited IRA, Inherited pension or IRA. How do i amend my 2012 tax return online Inheritance, Gifts and inheritances. How do i amend my 2012 tax return online IRA, Inherited pension or IRA. How do i amend my 2012 tax return online Property not substantially vested, Inherited property not substantially vested. How do i amend my 2012 tax return online Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. How do i amend my 2012 tax return online Insurance Credit card, Credit card insurance. How do i amend my 2012 tax return online Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. How do i amend my 2012 tax return online Frozen deposits, Interest on frozen deposits. How do i amend my 2012 tax return online Mortgage refunds, Mortgage interest refund. How do i amend my 2012 tax return online Option on insurance, Interest option on insurance. How do i amend my 2012 tax return online Recovery amounts, Interest on recovery. How do i amend my 2012 tax return online Savings bond, Interest on qualified savings bonds. How do i amend my 2012 tax return online State and local government obligations, Interest on state and local government obligations. How do i amend my 2012 tax return online Interference with business operations Damages as income, Court awards and damages. How do i amend my 2012 tax return online International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. How do i amend my 2012 tax return online Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. How do i amend my 2012 tax return online IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. How do i amend my 2012 tax return online Itemized deductions Limited, Itemized deductions limited. How do i amend my 2012 tax return online Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. How do i amend my 2012 tax return online Joint returns Social security benefits or railroad retirement payments, Joint return. How do i amend my 2012 tax return online Joint state/local tax return Recoveries, Joint state or local income tax return. How do i amend my 2012 tax return online Jury duty pay, Jury duty. How do i amend my 2012 tax return online K Kickbacks, Kickbacks. How do i amend my 2012 tax return online L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. How do i amend my 2012 tax return online Dues, Union benefits and dues. How do i amend my 2012 tax return online Strike and lockout benefits, Strike and lockout benefits. How do i amend my 2012 tax return online Unemployment benefits paid from, Payments by a union. How do i amend my 2012 tax return online Last day of tax year, income received on, Constructively received income. How do i amend my 2012 tax return online Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. How do i amend my 2012 tax return online Life insurance Employer-owned, Employer-owned life insurance contract. How do i amend my 2012 tax return online Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. How do i amend my 2012 tax return online Loans, Discounted mortgage loan. How do i amend my 2012 tax return online (see also Mortgage) Below-market, Below-market loans. How do i amend my 2012 tax return online Student, Student loans. How do i amend my 2012 tax return online Lockout benefits, Strike and lockout benefits. How do i amend my 2012 tax return online Lodging Campus lodging, Qualified campus lodging. How do i amend my 2012 tax return online , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. How do i amend my 2012 tax return online Replacement housing payments, Replacement housing payments. How do i amend my 2012 tax return online Long-term care insurance, Long-term care coverage. How do i amend my 2012 tax return online , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. How do i amend my 2012 tax return online Lump-sum distributions Survivor benefits, Lump-sum payments. How do i amend my 2012 tax return online M Manufacturer incentive payments, Manufacturer incentive payments. How do i amend my 2012 tax return online Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. How do i amend my 2012 tax return online Medical Care reimbursements, Reimbursement for medical care. How do i amend my 2012 tax return online Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). How do i amend my 2012 tax return online Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). How do i amend my 2012 tax return online Benefits, Medicare. How do i amend my 2012 tax return online Tax paid by employer, Social security and Medicare taxes paid by employer. How do i amend my 2012 tax return online Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. How do i amend my 2012 tax return online Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. How do i amend my 2012 tax return online 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. How do i amend my 2012 tax return online Discounted loan, Discounted mortgage loan. How do i amend my 2012 tax return online Interest refund, Mortgage interest refund. How do i amend my 2012 tax return online Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). How do i amend my 2012 tax return online Relief, Mortgage relief upon sale or other disposition. How do i amend my 2012 tax return online Motor vehicle, employer-provided, Employer-provided vehicles. How do i amend my 2012 tax return online Moving expenses Reimbursements, Allowances and reimbursements. How do i amend my 2012 tax return online , Moving expense reimbursements. How do i amend my 2012 tax return online MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). How do i amend my 2012 tax return online N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. How do i amend my 2012 tax return online National Senior Service Corps, National Senior Service Corps programs. How do i amend my 2012 tax return online No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. How do i amend my 2012 tax return online Nobel prize, Pulitzer, Nobel, and similar prizes. How do i amend my 2012 tax return online Nonrecourse debt, Mortgage relief upon sale or other disposition. How do i amend my 2012 tax return online Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. How do i amend my 2012 tax return online Notary fees, Notary public. How do i amend my 2012 tax return online Notes received for services, Note received for services. How do i amend my 2012 tax return online Nutrition Program for the Elderly, Nutrition Program for the Elderly. How do i amend my 2012 tax return online O Oil Royalties from, Oil, gas, and minerals. How do i amend my 2012 tax return online Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). How do i amend my 2012 tax return online Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. How do i amend my 2012 tax return online Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. How do i amend my 2012 tax return online Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. How do i amend my 2012 tax return online Royalties, Copyrights and patents. How do i amend my 2012 tax return online Peace Corps, Peace Corps. How do i amend my 2012 tax return online Pensions Clergy, Pension. How do i amend my 2012 tax return online Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. How do i amend my 2012 tax return online Military, Military retirement pay. How do i amend my 2012 tax return online Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. How do i amend my 2012 tax return online Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. How do i amend my 2012 tax return online Price reduced after purchase, Price reduced after purchase. How do i amend my 2012 tax return online Prizes and awards, Bonuses and awards. How do i amend my 2012 tax return online , Prizes and awards. How do i amend my 2012 tax return online Achievement awards, Employee achievement award. How do i amend my 2012 tax return online Employee awards or bonuses, Employee awards or bonuses. How do i amend my 2012 tax return online Length-of-service awards, Employee achievement award. How do i amend my 2012 tax return online Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. How do i amend my 2012 tax return online Safety achievement, Employee achievement award. How do i amend my 2012 tax return online Scholarship prizes, Prizes. How do i amend my 2012 tax return online Profit-sharing plan, Retirement and profit-sharing plans. How do i amend my 2012 tax return online Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. How do i amend my 2012 tax return online Public safety officers killed in line of duty, Public safety officer killed in the line of duty. How do i amend my 2012 tax return online Public transportation passes, employer-provided, Transportation, Transit pass. How do i amend my 2012 tax return online Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. How do i amend my 2012 tax return online Punitive damages, Court awards and damages. How do i amend my 2012 tax return online Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). How do i amend my 2012 tax return online R Raffles, Lotteries and raffles. How do i amend my 2012 tax return online Railroad Retirement annuities, Railroad retirement annuities. How do i amend my 2012 tax return online Retirement benefits, Social security and equivalent railroad retirement benefits. How do i amend my 2012 tax return online Sick pay, Railroad sick pay. How do i amend my 2012 tax return online Unemployment compensation benefits, Types of unemployment compensation. How do i amend my 2012 tax return online Real estate Qualified real property business debt, cancellation of, Excluded debt. How do i amend my 2012 tax return online Rebates Cash, Cash rebates. How do i amend my 2012 tax return online Utility, Utility rebates. How do i amend my 2012 tax return online Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. How do i amend my 2012 tax return online Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. How do i amend my 2012 tax return online , Unused tax credits. How do i amend my 2012 tax return online Refunds Federal income tax, Federal income tax refund. How do i amend my 2012 tax return online Mortgage interest, Mortgage interest refund. How do i amend my 2012 tax return online State tax, State tax refund. How do i amend my 2012 tax return online Rehabilitative program payments, Veterans' benefits. How do i amend my 2012 tax return online Reimbursements Business expenses, Allowances and reimbursements. How do i amend my 2012 tax return online Casualty losses, Casualty insurance and other reimbursements. How do i amend my 2012 tax return online Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. How do i amend my 2012 tax return online Moving expenses, Allowances and reimbursements. How do i amend my 2012 tax return online , Moving expense reimbursements. How do i amend my 2012 tax return online Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. How do i amend my 2012 tax return online Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. How do i amend my 2012 tax return online Repayments, Repayments, Year of deduction (or credit). How do i amend my 2012 tax return online Repossession, Canceled sales contract. How do i amend my 2012 tax return online Restricted property, Restricted Property, Inherited property not substantially vested. How do i amend my 2012 tax return online Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. How do i amend my 2012 tax return online Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. How do i amend my 2012 tax return online (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. How do i amend my 2012 tax return online Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. How do i amend my 2012 tax return online Roth contributions, Designated Roth contributions. How do i amend my 2012 tax return online Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. How do i amend my 2012 tax return online Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. How do i amend my 2012 tax return online Sales contracts Cancellation of, Canceled sales contract. How do i amend my 2012 tax return online SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. How do i amend my 2012 tax return online Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. How do i amend my 2012 tax return online Self-employed persons U. How do i amend my 2012 tax return online S. How do i amend my 2012 tax return online citizens working for foreign employers in U. How do i amend my 2012 tax return online S. How do i amend my 2012 tax return online treated as, Social security and Medicare taxes. How do i amend my 2012 tax return online Senior Companion Program, National Senior Service Corps programs. How do i amend my 2012 tax return online Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). How do i amend my 2012 tax return online Severance pay, Severance pay. How do i amend my 2012 tax return online Outplacement services, Outplacement services. How do i amend my 2012 tax return online Sick pay, Sick pay. How do i amend my 2012 tax return online Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. How do i amend my 2012 tax return online SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. How do i amend my 2012 tax return online Smallpox vaccine injuries, Smallpox vaccine injuries. How do i amend my 2012 tax return online Social security and Medicare taxes Foreign employers, U. How do i amend my 2012 tax return online S. How do i amend my 2012 tax return online citizens working for in U. How do i amend my 2012 tax return online S. How do i amend my 2012 tax return online , Social security and Medicare taxes. How do i amend my 2012 tax return online Paid by employer, Social security and Medicare taxes paid by employer. How do i amend my 2012 tax return online Social security benefits, Social security and equivalent railroad retirement benefits. How do i amend my 2012 tax return online Standard deduction Recoveries, Standard deduction limit. How do i amend my 2012 tax return online , Standard deduction for earlier years. How do i amend my 2012 tax return online State employees Unemployment benefits paid to, State employees. How do i amend my 2012 tax return online State or local governments Interest on obligations of, Interest on state and local government obligations. How do i amend my 2012 tax return online State or local taxes Refunds, State tax refund. How do i amend my 2012 tax return online Statutory stock option holding period, Sale of the stock. How do i amend my 2012 tax return online Stock appreciation rights, Stock appreciation rights. How do i amend my 2012 tax return online Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. How do i amend my 2012 tax return online Grant, Grant of option. How do i amend my 2012 tax return online Sale, Sale of the stock. How do i amend my 2012 tax return online Stock options, statutory Exercise, Exercise of option. How do i amend my 2012 tax return online Grant, Grant of option. How do i amend my 2012 tax return online Sale, Sale of the stock. How do i amend my 2012 tax return online Stockholder debts, Stockholder debt. How do i amend my 2012 tax return online Stolen property, Stolen property. How do i amend my 2012 tax return online Strike benefits, Strike and lockout benefits. How do i amend my 2012 tax return online Student loans Cancellation of debt, Student loans. How do i amend my 2012 tax return online Substantial risk of forfeiture, Substantial risk of forfeiture. How do i amend my 2012 tax return online Substantially vested property, Substantially vested. How do i amend my 2012 tax return online Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. How do i amend my 2012 tax return online Supplemental unemployment benefits, Supplemental unemployment benefits. How do i amend my 2012 tax return online Surviving spouse Life insurance proceeds paid to, Surviving spouse. How do i amend my 2012 tax return online Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. How do i amend my 2012 tax return online Tax Counseling for the Elderly, Volunteer tax counseling. How do i amend my 2012 tax return online Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. How do i amend my 2012 tax return online Terminal illness, Exclusion for terminal illness. How do i amend my 2012 tax return online Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. How do i amend my 2012 tax return online Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. How do i amend my 2012 tax return online Tour guides, free tours for, Free tour. How do i amend my 2012 tax return online Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. How do i amend my 2012 tax return online , Repayment of benefits. How do i amend my 2012 tax return online Transferable property, Transferable property. How do i amend my 2012 tax return online Transit passes, Transportation, Transit pass. How do i amend my 2012 tax return online Travel agencies Free tour to organizer of group of tourists, Free tour. How do i amend my 2012 tax return online Travel and transportation expenses Free tours from travel agencies, Free tour. How do i amend my 2012 tax return online Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. How do i amend my 2012 tax return online School children, transporting of, Transporting school children. How do i amend my 2012 tax return online Trusts Grantor trusts, Grantor trust. How do i amend my 2012 tax return online Income, Estate and trust income. How do i amend my 2012 tax return online Tuition program, qualified (QTP), Qualified tuition program (QTP). How do i amend my 2012 tax return online Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. How do i amend my 2012 tax return online V VA payments, VA payments. How do i amend my 2012 tax return online Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. How do i amend my 2012 tax return online Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. How do i amend my 2012 tax return online Employer-provided, Employer-provided vehicles. How do i amend my 2012 tax return online Veterans benefits, Veterans' benefits. How do i amend my 2012 tax return online Disability compensation, Retroactive VA determination. How do i amend my 2012 tax return online Retroactive VA determination, Retroactive VA determination. How do i amend my 2012 tax return online Special statute of limitations. How do i amend my 2012 tax return online , Special statute of limitations. How do i amend my 2012 tax return online Viatical settlements, Viatical settlement. How do i amend my 2012 tax return online Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. How do i amend my 2012 tax return online Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). How do i amend my 2012 tax return online W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. How do i amend my 2012 tax return online Winter energy payments, Payments to reduce cost of winter energy. How do i amend my 2012 tax return online Withholding Barter exchange transactions, Backup withholding. How do i amend my 2012 tax return online Unemployment compensation, Tax withholding. How do i amend my 2012 tax return online Work-training programs, Work-training program. How do i amend my 2012 tax return online Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. How do i amend my 2012 tax return online , Worksheet 1. How do i amend my 2012 tax return online Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications