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How Do I Amend My 2012 Tax Return

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How Do I Amend My 2012 Tax Return

How do i amend my 2012 tax return 7. How do i amend my 2012 tax return   Interest Income Table of Contents Reminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. How do i amend my 2012 tax return Custodian account for your child. How do i amend my 2012 tax return Penalty for failure to supply SSN. How do i amend my 2012 tax return Reporting backup withholding. How do i amend my 2012 tax return Savings account with parent as trustee. How do i amend my 2012 tax return Interest not reported on Form 1099-INT. How do i amend my 2012 tax return Nominees. How do i amend my 2012 tax return Incorrect amount. How do i amend my 2012 tax return Information reporting requirement. How do i amend my 2012 tax return Taxable InterestInterest subject to penalty for early withdrawal. How do i amend my 2012 tax return Money borrowed to invest in certificate of deposit. How do i amend my 2012 tax return U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return Savings Bonds Education Savings Bond Program U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. How do i amend my 2012 tax return How To Report Interest IncomeSchedule B (Form 1040A or 1040). How do i amend my 2012 tax return Reporting tax-exempt interest. How do i amend my 2012 tax return U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bond interest previously reported. How do i amend my 2012 tax return Reminder Foreign-source income. How do i amend my 2012 tax return  If you are a U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return citizen with interest income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return law. How do i amend my 2012 tax return This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. How do i amend my 2012 tax return Introduction This chapter discusses the following topics. How do i amend my 2012 tax return Different types of interest income. How do i amend my 2012 tax return What interest is taxable and what interest is nontaxable. How do i amend my 2012 tax return When to report interest income. How do i amend my 2012 tax return How to report interest income on your tax return. How do i amend my 2012 tax return In general, any interest you receive or that is credited to your account and can be withdrawn is taxable income. How do i amend my 2012 tax return Exceptions to this rule are discussed later in this chapter. How do i amend my 2012 tax return You may be able to deduct expenses you have in earning this income on Schedule A (Form 1040) if you itemize your deductions. How do i amend my 2012 tax return See Money borrowed to invest in certificate of deposit , later, and chapter 28. How do i amend my 2012 tax return Useful Items - You may want to see: Publication 537 Installment Sales 550 Investment Income and Expenses 1212 Guide to Original Issue Discount (OID) Instruments Form (and Instructions) Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends 8815 Exclusion of Interest From Series EE and I U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return Savings Bonds Issued After 1989 8818 Optional Form To Record Redemption of Series EE and I U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return Savings Bonds Issued After 1989 General Information A few items of general interest are covered here. How do i amend my 2012 tax return Recordkeeping. How do i amend my 2012 tax return You should keep a list showing sources and interest amounts received during the year. How do i amend my 2012 tax return Also, keep the forms you receive showing your interest income (Forms 1099-INT, for example) as an important part of your records. How do i amend my 2012 tax return Tax on unearned income of certain children. How do i amend my 2012 tax return    Part of a child's 2013 unearned income may be taxed at the parent's tax rate. How do i amend my 2012 tax return If so, Form 8615, Tax for Certain Children Who Have Unearned Income, must be completed and attached to the child's tax return. How do i amend my 2012 tax return If not, Form 8615 is not required and the child's income is taxed at his or her own tax rate. How do i amend my 2012 tax return   Some parents can choose to include the child's interest and dividends on the parent's return. How do i amend my 2012 tax return If you can, use Form 8814, Parents' Election To Report Child's Interest and Dividends, for this purpose. How do i amend my 2012 tax return   For more information about the tax on unearned income of children and the parents' election, see chapter 31. How do i amend my 2012 tax return Beneficiary of an estate or trust. How do i amend my 2012 tax return   Interest you receive as a beneficiary of an estate or trust is generally taxable income. How do i amend my 2012 tax return You should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. How do i amend my 2012 tax return , from the fiduciary. How do i amend my 2012 tax return Your copy of Schedule K-1 (Form 1041) and its instructions will tell you where to report the income on your Form 1040. How do i amend my 2012 tax return Social security number (SSN). How do i amend my 2012 tax return   You must give your name and SSN or individual tax identification number (ITIN) to any person required by federal tax law to make a return, statement, or other document that relates to you. How do i amend my 2012 tax return This includes payers of interest. How do i amend my 2012 tax return If you do not give your SSN or ITIN to the payer of interest, you may have to pay a penalty. How do i amend my 2012 tax return SSN for joint account. How do i amend my 2012 tax return   If the funds in a joint account belong to one person, list that person's name first on the account and give that person's SSN to the payer. How do i amend my 2012 tax return (For information on who owns the funds in a joint account, see Joint accounts , later. How do i amend my 2012 tax return ) If the joint account contains combined funds, give the SSN of the person whose name is listed first on the account. How do i amend my 2012 tax return This is because only one name and SSN can be shown on Form 1099. How do i amend my 2012 tax return   These rules apply both to joint ownership by a married couple and to joint ownership by other individuals. How do i amend my 2012 tax return For example, if you open a joint savings account with your child using funds belonging to the child, list the child's name first on the account and give the child's SSN. How do i amend my 2012 tax return Custodian account for your child. How do i amend my 2012 tax return   If your child is the actual owner of an account that is recorded in your name as custodian for the child, give the child's SSN to the payer. How do i amend my 2012 tax return For example, you must give your child's SSN to the payer of interest on an account owned by your child, even though the interest is paid to you as custodian. How do i amend my 2012 tax return Penalty for failure to supply SSN. How do i amend my 2012 tax return   If you do not give your SSN to the payer of interest, you may have to pay a penalty. How do i amend my 2012 tax return See Failure to supply SSN under Penalties in chapter 1. How do i amend my 2012 tax return Backup withholding also may apply. How do i amend my 2012 tax return Backup withholding. How do i amend my 2012 tax return   Your interest income is generally not subject to regular withholding. How do i amend my 2012 tax return However, it may be subject to backup withholding to ensure that income tax is collected on the income. How do i amend my 2012 tax return Under backup withholding, the payer of interest must withhold, as income tax, on the amount you are paid, applying the appropriate withholding rate. How do i amend my 2012 tax return   Backup withholding may also be required if the IRS has determined that you underreported your interest or dividend income. How do i amend my 2012 tax return For more information, see Backup Withholding in chapter 4. How do i amend my 2012 tax return Reporting backup withholding. How do i amend my 2012 tax return   If backup withholding is deducted from your interest income, the payer must give you a Form 1099-INT for the year indicating the amount withheld. How do i amend my 2012 tax return The Form 1099-INT will show any backup withholding as “Federal income tax withheld. How do i amend my 2012 tax return ” Joint accounts. How do i amend my 2012 tax return   If two or more persons hold property (such as a savings account or bond) as joint tenants, tenants by the entirety, or tenants in common, each person's share of any interest from the property is determined by local law. How do i amend my 2012 tax return Income from property given to a child. How do i amend my 2012 tax return   Property you give as a parent to your child under the Model Gifts of Securities to Minors Act, the Uniform Gifts to Minors Act, or any similar law becomes the child's property. How do i amend my 2012 tax return   Income from the property is taxable to the child, except that any part used to satisfy a legal obligation to support the child is taxable to the parent or guardian having that legal obligation. How do i amend my 2012 tax return Savings account with parent as trustee. How do i amend my 2012 tax return   Interest income from a savings account opened for a minor child, but placed in the name and subject to the order of the parents as trustees, is taxable to the child if, under the law of the state in which the child resides, both of the following are true. How do i amend my 2012 tax return The savings account legally belongs to the child. How do i amend my 2012 tax return The parents are not legally permitted to use any of the funds to support the child. How do i amend my 2012 tax return Form 1099-INT. How do i amend my 2012 tax return   Interest income is generally reported to you on Form 1099-INT, or a similar statement, by banks, savings and loans, and other payers of interest. How do i amend my 2012 tax return This form shows you the interest you received during the year. How do i amend my 2012 tax return Keep this form for your records. How do i amend my 2012 tax return You do not have to attach it to your tax return. How do i amend my 2012 tax return   Report on your tax return the total interest income you receive for the tax year. How do i amend my 2012 tax return Interest not reported on Form 1099-INT. How do i amend my 2012 tax return   Even if you do not receive Form 1099-INT, you must still report all of your interest income. How do i amend my 2012 tax return For example, you may receive distributive shares of interest from partnerships or S corporations. How do i amend my 2012 tax return This interest is reported to you on Schedule K-1 (Form 1065), Partner's Share of Income, Deduction, Credits, etc. How do i amend my 2012 tax return , or Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc. How do i amend my 2012 tax return Nominees. How do i amend my 2012 tax return   Generally, if someone receives interest as a nominee for you, that person must give you a Form 1099-INT showing the interest received on your behalf. How do i amend my 2012 tax return   If you receive a Form 1099-INT that includes amounts belonging to another person, see the discussion on nominee distributions under How To Report Interest Income in chapter 1 of Publication 550, or Schedule B (Form 1040A or 1040) instructions. How do i amend my 2012 tax return Incorrect amount. How do i amend my 2012 tax return   If you receive a Form 1099-INT that shows an incorrect amount (or other incorrect information), you should ask the issuer for a corrected form. How do i amend my 2012 tax return The new Form 1099-INT you receive will be marked “Corrected. How do i amend my 2012 tax return ” Form 1099-OID. How do i amend my 2012 tax return   Reportable interest income also may be shown on Form 1099-OID, Original Issue Discount. How do i amend my 2012 tax return For more information about amounts shown on this form, see Original Issue Discount (OID) , later in this chapter. How do i amend my 2012 tax return Exempt-interest dividends. How do i amend my 2012 tax return   Exempt-interest dividends you receive from a mutual fund or other regulated investment company, including those received from a qualified fund of funds in any tax year beginning after December 22, 2010, are not included in your taxable income. How do i amend my 2012 tax return (However, see Information reporting requirement , next. How do i amend my 2012 tax return ) Exempt-interest dividends should be shown in box 10 of Form 1099-DIV. How do i amend my 2012 tax return You do not reduce your basis for distributions that are exempt-interest dividends. How do i amend my 2012 tax return Information reporting requirement. How do i amend my 2012 tax return   Although exempt-interest dividends are not taxable, you must show them on your tax return if you have to file. How do i amend my 2012 tax return This is an information reporting requirement and does not change the exempt-interest dividends into taxable income. How do i amend my 2012 tax return Note. How do i amend my 2012 tax return Exempt-interest dividends paid from specified private activity bonds may be subject to the alternative minimum tax. How do i amend my 2012 tax return See Alternative Minimum Tax (AMT) in chapter 30 for more information. How do i amend my 2012 tax return Chapter 1 of Publication 550 contains a discussion on private activity bonds under State or Local Government Obligations. How do i amend my 2012 tax return Interest on VA dividends. How do i amend my 2012 tax return   Interest on insurance dividends left on deposit with the Department of Veterans Affairs (VA) is not taxable. How do i amend my 2012 tax return This includes interest paid on dividends on converted United States Government Life Insurance and on National Service Life Insurance policies. How do i amend my 2012 tax return Individual retirement arrangements (IRAs). How do i amend my 2012 tax return   Interest on a Roth IRA generally is not taxable. How do i amend my 2012 tax return Interest on a traditional IRA is tax deferred. How do i amend my 2012 tax return You generally do not include it in your income until you make withdrawals from the IRA. How do i amend my 2012 tax return See chapter 17. How do i amend my 2012 tax return Taxable Interest Taxable interest includes interest you receive from bank accounts, loans you make to others, and other sources. How do i amend my 2012 tax return The following are some sources of taxable interest. How do i amend my 2012 tax return Dividends that are actually interest. How do i amend my 2012 tax return   Certain distributions commonly called dividends are actually interest. How do i amend my 2012 tax return You must report as interest so-called “dividends” on deposits or on share accounts in: Cooperative banks, Credit unions, Domestic building and loan associations, Domestic savings and loan associations, Federal savings and loan associations, and Mutual savings banks. How do i amend my 2012 tax return  The “dividends” will be shown as interest income on Form 1099-INT. How do i amend my 2012 tax return Money market funds. How do i amend my 2012 tax return   Money market funds pay dividends and are offered by nonbank financial institutions, such as mutual funds and stock brokerage houses. How do i amend my 2012 tax return Generally, amounts you receive from money market funds should be reported as dividends, not as interest. How do i amend my 2012 tax return Certificates of deposit and other deferred interest accounts. How do i amend my 2012 tax return   If you open any of these accounts, interest may be paid at fixed intervals of 1 year or less during the term of the account. How do i amend my 2012 tax return You generally must include this interest in your income when you actually receive it or are entitled to receive it without paying a substantial penalty. How do i amend my 2012 tax return The same is true for accounts that mature in 1 year or less and pay interest in a single payment at maturity. How do i amend my 2012 tax return If interest is deferred for more than 1 year, see Original Issue Discount (OID) , later. How do i amend my 2012 tax return Interest subject to penalty for early withdrawal. How do i amend my 2012 tax return   If you withdraw funds from a deferred interest account before maturity, you may have to pay a penalty. How do i amend my 2012 tax return You must report the total amount of interest paid or credited to your account during the year, without subtracting the penalty. How do i amend my 2012 tax return See Penalty on early withdrawal of savings in chapter 1 of Publication 550 for more information on how to report the interest and deduct the penalty. How do i amend my 2012 tax return Money borrowed to invest in certificate of deposit. How do i amend my 2012 tax return   The interest you pay on money borrowed from a bank or savings institution to meet the minimum deposit required for a certificate of deposit from the institution and the interest you earn on the certificate are two separate items. How do i amend my 2012 tax return You must report the total interest you earn on the certificate in your income. How do i amend my 2012 tax return If you itemize deductions, you can deduct the interest you pay as investment interest, up to the amount of your net investment income. How do i amend my 2012 tax return See Interest Expenses in chapter 3 of Publication 550. How do i amend my 2012 tax return Example. How do i amend my 2012 tax return You deposited $5,000 with a bank and borrowed $5,000 from the bank to make up the $10,000 minimum deposit required to buy a 6-month certificate of deposit. How do i amend my 2012 tax return The certificate earned $575 at maturity in 2013, but you received only $265, which represented the $575 you earned minus $310 interest charged on your $5,000 loan. How do i amend my 2012 tax return The bank gives you a Form 1099-INT for 2013 showing the $575 interest you earned. How do i amend my 2012 tax return The bank also gives you a statement showing that you paid $310 interest for 2013. How do i amend my 2012 tax return You must include the $575 in your income. How do i amend my 2012 tax return If you itemize your deductions on Schedule A (Form 1040), you can deduct $310, subject to the net investment income limit. How do i amend my 2012 tax return Gift for opening account. How do i amend my 2012 tax return   If you receive noncash gifts or services for making deposits or for opening an account in a savings institution, you may have to report the value as interest. How do i amend my 2012 tax return   For deposits of less than $5,000, gifts or services valued at more than $10 must be reported as interest. How do i amend my 2012 tax return For deposits of $5,000 or more, gifts or services valued at more than $20 must be reported as interest. How do i amend my 2012 tax return The value is determined by the cost to the financial institution. How do i amend my 2012 tax return Example. How do i amend my 2012 tax return You open a savings account at your local bank and deposit $800. How do i amend my 2012 tax return The account earns $20 interest. How do i amend my 2012 tax return You also receive a $15 calculator. How do i amend my 2012 tax return If no other interest is credited to your account during the year, the Form 1099-INT you receive will show $35 interest for the year. How do i amend my 2012 tax return You must report $35 interest income on your tax return. How do i amend my 2012 tax return Interest on insurance dividends. How do i amend my 2012 tax return   Interest on insurance dividends left on deposit with an insurance company that can be withdrawn annually is taxable to you in the year it is credited to your account. How do i amend my 2012 tax return However, if you can withdraw it only on the anniversary date of the policy (or other specified date), the interest is taxable in the year that date occurs. How do i amend my 2012 tax return Prepaid insurance premiums. How do i amend my 2012 tax return   Any increase in the value of prepaid insurance premiums, advance premiums, or premium deposit funds is interest if it is applied to the payment of premiums due on insurance policies or made available for you to withdraw. How do i amend my 2012 tax return U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return obligations. How do i amend my 2012 tax return   Interest on U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return obligations, such as U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return Treasury bills, notes, and bonds, issued by any agency or instrumentality of the United States is taxable for federal income tax purposes. How do i amend my 2012 tax return Interest on tax refunds. How do i amend my 2012 tax return   Interest you receive on tax refunds is taxable income. How do i amend my 2012 tax return Interest on condemnation award. How do i amend my 2012 tax return   If the condemning authority pays you interest to compensate you for a delay in payment of an award, the interest is taxable. How do i amend my 2012 tax return Installment sale payments. How do i amend my 2012 tax return   If a contract for the sale or exchange of property provides for deferred payments, it also usually provides for interest payable with the deferred payments. How do i amend my 2012 tax return That interest is taxable when you receive it. How do i amend my 2012 tax return If little or no interest is provided for in a deferred payment contract, part of each payment may be treated as interest. How do i amend my 2012 tax return See Unstated Interest and Original Issue Discount in Publication 537, Installment Sales. How do i amend my 2012 tax return Interest on annuity contract. How do i amend my 2012 tax return   Accumulated interest on an annuity contract you sell before its maturity date is taxable. How do i amend my 2012 tax return Usurious interest. How do i amend my 2012 tax return   Usurious interest is interest charged at an illegal rate. How do i amend my 2012 tax return This is taxable as interest unless state law automatically changes it to a payment on the principal. How do i amend my 2012 tax return Interest income on frozen deposits. How do i amend my 2012 tax return   Exclude from your gross income interest on frozen deposits. How do i amend my 2012 tax return A deposit is frozen if, at the end of the year, you cannot withdraw any part of the deposit because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because other financial institutions in the state are bankrupt or insolvent. How do i amend my 2012 tax return   The amount of interest you must exclude is the interest that was credited on the frozen deposits minus the sum of: The net amount you withdrew from these deposits during the year, and The amount you could have withdrawn as of the end of the year (not reduced by any penalty for premature withdrawals of a time deposit). How do i amend my 2012 tax return If you receive a Form 1099-INT for interest income on deposits that were frozen at the end of 2013, see Frozen deposits under How To Report Interest Income in chapter 1 of Publication 550, for information about reporting this interest income exclusion on your tax return. How do i amend my 2012 tax return   The interest you exclude is treated as credited to your account in the following year. How do i amend my 2012 tax return You must include it in income in the year you can withdraw it. How do i amend my 2012 tax return Example. How do i amend my 2012 tax return $100 of interest was credited on your frozen deposit during the year. How do i amend my 2012 tax return You withdrew $80 but could not withdraw any more as of the end of the year. How do i amend my 2012 tax return You must include $80 in your income and exclude $20 from your income for the year. How do i amend my 2012 tax return You must include the $20 in your income for the year you can withdraw it. How do i amend my 2012 tax return Bonds traded flat. How do i amend my 2012 tax return   If you buy a bond at a discount when interest has been defaulted or when the interest has accrued but has not been paid, the transaction is described as trading a bond flat. How do i amend my 2012 tax return The defaulted or unpaid interest is not income and is not taxable as interest if paid later. How do i amend my 2012 tax return When you receive a payment of that interest, it is a return of capital that reduces the remaining cost basis of your bond. How do i amend my 2012 tax return Interest that accrues after the date of purchase, however, is taxable interest income for the year it is received or accrued. How do i amend my 2012 tax return See Bonds Sold Between Interest Dates , later, for more information. How do i amend my 2012 tax return Below-market loans. How do i amend my 2012 tax return   In general, a below-market loan is a loan on which no interest is charged or on which interest is charged at a rate below the applicable federal rate. How do i amend my 2012 tax return See Below-Market Loans in chapter 1 of Publication 550 for more information. How do i amend my 2012 tax return U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return Savings Bonds This section provides tax information on U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bonds. How do i amend my 2012 tax return It explains how to report the interest income on these bonds and how to treat transfers of these bonds. How do i amend my 2012 tax return For other information on U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bonds, write to:  For series EE and I paper savings bonds: Bureau of the Public Debt Division of Customer Assistance P. How do i amend my 2012 tax return O. How do i amend my 2012 tax return Box 7012 Parkersburg, WV 26106-7012  For series EE and I electronic bonds: Bureau of the Public Debt Division of Customer Assistance P. How do i amend my 2012 tax return O. How do i amend my 2012 tax return Box 7015 Parkersburg, WV 26106–7015  For series HH/H: Bureau of the Public Debt Division of Customer Assistance P. How do i amend my 2012 tax return O. How do i amend my 2012 tax return Box 2186 Parkersburg, WV 26106-2186 Or, on the Internet, visit: www. How do i amend my 2012 tax return treasurydirect. How do i amend my 2012 tax return gov/indiv/indiv. How do i amend my 2012 tax return htm. How do i amend my 2012 tax return Accrual method taxpayers. How do i amend my 2012 tax return   If you use an accrual method of accounting, you must report interest on U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bonds each year as it accrues. How do i amend my 2012 tax return You cannot postpone reporting interest until you receive it or until the bonds mature. How do i amend my 2012 tax return Accrual methods of accounting are explained in chapter 1 under Accounting Methods . How do i amend my 2012 tax return Cash method taxpayers. How do i amend my 2012 tax return   If you use the cash method of accounting, as most individual taxpayers do, you generally report the interest on U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bonds when you receive it. How do i amend my 2012 tax return The cash method of accounting is explained in chapter 1 under Accounting Methods. How do i amend my 2012 tax return But see Reporting options for cash method taxpayers , later. How do i amend my 2012 tax return Series HH bonds. How do i amend my 2012 tax return    These bonds were issued at face value. How do i amend my 2012 tax return Interest is paid twice a year by direct deposit to your bank account. How do i amend my 2012 tax return If you are a cash method taxpayer, you must report interest on these bonds as income in the year you receive it. How do i amend my 2012 tax return   Series HH bonds were first offered in 1980 and last offered in August 2004. How do i amend my 2012 tax return Before 1980, series H bonds were issued. How do i amend my 2012 tax return Series H bonds are treated the same as series HH bonds. How do i amend my 2012 tax return If you are a cash method taxpayer, you must report the interest when you receive it. How do i amend my 2012 tax return   Series H bonds have a maturity period of 30 years. How do i amend my 2012 tax return Series HH bonds mature in 20 years. How do i amend my 2012 tax return The last series H bonds matured in 2009. How do i amend my 2012 tax return Series EE and series I bonds. How do i amend my 2012 tax return   Interest on these bonds is payable when you redeem the bonds. How do i amend my 2012 tax return The difference between the purchase price and the redemption value is taxable interest. How do i amend my 2012 tax return Series EE bonds. How do i amend my 2012 tax return   Series EE bonds were first offered in January 1980 and have a maturity period of 30 years. How do i amend my 2012 tax return   Before July 1980, series E bonds were issued. How do i amend my 2012 tax return The original 10-year maturity period of series E bonds has been extended to 40 years for bonds issued before December 1965 and 30 years for bonds issued after November 1965. How do i amend my 2012 tax return Paper series EE and series E bonds are issued at a discount. How do i amend my 2012 tax return The face value is payable to you at maturity. How do i amend my 2012 tax return Electronic series EE bonds are issued at their face value. How do i amend my 2012 tax return The face value plus accrued interest is payable to you at maturity. How do i amend my 2012 tax return As of January 1, 2012, paper savings bonds were no longer sold at financial institutions. How do i amend my 2012 tax return   Owners of paper series EE bonds can convert them to electronic bonds. How do i amend my 2012 tax return These converted bonds do not retain the denomination listed on the paper certificate but are posted at their purchase price (with accrued interest). How do i amend my 2012 tax return Series I bonds. How do i amend my 2012 tax return   Series I bonds were first offered in 1998. How do i amend my 2012 tax return These are inflation-indexed bonds issued at their face amount with a maturity period of 30 years. How do i amend my 2012 tax return The face value plus all accrued interest is payable to you at maturity. How do i amend my 2012 tax return Reporting options for cash method taxpayers. How do i amend my 2012 tax return   If you use the cash method of reporting income, you can report the interest on series EE, series E, and series I bonds in either of the following ways. How do i amend my 2012 tax return Method 1. How do i amend my 2012 tax return Postpone reporting the interest until the earlier of the year you cash or dispose of the bonds or the year they mature. How do i amend my 2012 tax return (However, see Savings bonds traded , later. How do i amend my 2012 tax return )  Note. How do i amend my 2012 tax return Series EE bonds issued in 1983 matured in 2013. How do i amend my 2012 tax return If you have used method 1, you generally must report the interest on these bonds on your 2013 return. How do i amend my 2012 tax return The last series E bonds were issued in 1980 and matured in 2010. How do i amend my 2012 tax return If you used method 1, you generally should have reported the interest on these bonds on your 2010 return. How do i amend my 2012 tax return Method 2. How do i amend my 2012 tax return Choose to report the increase in redemption value as interest each year. How do i amend my 2012 tax return You must use the same method for all series EE, series E, and series I bonds you own. How do i amend my 2012 tax return If you do not choose method 2 by reporting the increase in redemption value as interest each year, you must use method 1. How do i amend my 2012 tax return    If you plan to cash your bonds in the same year you will pay for higher education expenses, you may want to use method 1 because you may be able to exclude the interest from your income. How do i amend my 2012 tax return To learn how, see Education Savings Bond Program, later. How do i amend my 2012 tax return Change from method 1. How do i amend my 2012 tax return   If you want to change your method of reporting the interest from method 1 to method 2, you can do so without permission from the IRS. How do i amend my 2012 tax return In the year of change you must report all interest accrued to date and not previously reported for all your bonds. How do i amend my 2012 tax return   Once you choose to report the interest each year, you must continue to do so for all series EE, series E, and series I bonds you own and for any you get later, unless you request permission to change, as explained next. How do i amend my 2012 tax return Change from method 2. How do i amend my 2012 tax return   To change from method 2 to method 1, you must request permission from the IRS. How do i amend my 2012 tax return Permission for the change is automatically granted if you send the IRS a statement that meets all the following requirements. How do i amend my 2012 tax return You have typed or printed the following number at the top: “131. How do i amend my 2012 tax return ” It includes your name and social security number under “131. How do i amend my 2012 tax return ” It includes the year of change (both the beginning and ending dates). How do i amend my 2012 tax return It identifies the savings bonds for which you are requesting this change. How do i amend my 2012 tax return It includes your agreement to: Report all interest on any bonds acquired during or after the year of change when the interest is realized upon disposition, redemption, or final maturity, whichever is earliest, and Report all interest on the bonds acquired before the year of change when the interest is realized upon disposition, redemption, or final maturity, whichever is earliest, with the exception of the interest reported in prior tax years. How do i amend my 2012 tax return   You must attach this statement to your tax return for the year of change, which you must file by the due date (including extensions). How do i amend my 2012 tax return   You can have an automatic extension of 6 months from the due date of your return for the year of change (excluding extensions) to file the statement with an amended return. How do i amend my 2012 tax return On the statement, type or print “Filed pursuant to section 301. How do i amend my 2012 tax return 9100-2. How do i amend my 2012 tax return ” To get this extension, you must have filed your original return for the year of the change by the due date (including extensions). How do i amend my 2012 tax return    By the date you file the original statement with your return, you must also send a signed copy to the address below. How do i amend my 2012 tax return   Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) P. How do i amend my 2012 tax return O. How do i amend my 2012 tax return Box 7604 Benjamin Franklin Station Washington, DC 20044   If you use a private delivery service, send the signed copy to the address below. How do i amend my 2012 tax return   Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) Room 5336 1111 Constitution Avenue, NW  Washington, DC 20224   Instead of filing this statement, you can request permission to change from method 2 to method 1 by filing Form 3115, Application for Change in Accounting Method. How do i amend my 2012 tax return In that case, follow the form instructions for an automatic change. How do i amend my 2012 tax return No user fee is required. How do i amend my 2012 tax return Co-owners. How do i amend my 2012 tax return   If a U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bond is issued in the names of co-owners, such as you and your child or you and your spouse, interest on the bond is generally taxable to the co-owner who bought the bond. How do i amend my 2012 tax return One co-owner's funds used. How do i amend my 2012 tax return    If you used your funds to buy the bond, you must pay the tax on the interest. How do i amend my 2012 tax return This is true even if you let the other co-owner redeem the bond and keep all the proceeds. How do i amend my 2012 tax return Under these circumstances, the co-owner who redeemed the bond will receive a Form 1099-INT at the time of redemption and must provide you with another Form 1099-INT showing the amount of interest from the bond taxable to you. How do i amend my 2012 tax return The co-owner who redeemed the bond is a “nominee. How do i amend my 2012 tax return ” See Nominee distributions under How To Report Interest Income in chapter 1 of Publication 550 for more information about how a person who is a nominee reports interest income belonging to another person. How do i amend my 2012 tax return Both co-owners' funds used. How do i amend my 2012 tax return   If you and the other co-owner each contribute part of the bond's purchase price, the interest is generally taxable to each of you, in proportion to the amount each of you paid. How do i amend my 2012 tax return Community property. How do i amend my 2012 tax return   If you and your spouse live in a community property state and hold bonds as community property, one-half of the interest is considered received by each of you. How do i amend my 2012 tax return If you file separate returns, each of you generally must report one-half of the bond interest. How do i amend my 2012 tax return For more information about community property, see Publication 555. How do i amend my 2012 tax return Table 7-1. How do i amend my 2012 tax return   These rules are also shown in Table 7-1. How do i amend my 2012 tax return Ownership transferred. How do i amend my 2012 tax return   If you bought series E, series EE, or series I bonds entirely with your own funds and had them reissued in your co-owner's name or beneficiary's name alone, you must include in your gross income for the year of reissue all interest that you earned on these bonds and have not previously reported. How do i amend my 2012 tax return But, if the bonds were reissued in your name alone, you do not have to report the interest accrued at that time. How do i amend my 2012 tax return   This same rule applies when bonds (other than bonds held as community property) are transferred between spouses or incident to divorce. How do i amend my 2012 tax return Purchased jointly. How do i amend my 2012 tax return   If you and a co-owner each contributed funds to buy series E, series EE, or series I bonds jointly and later have the bonds reissued in the co-owner's name alone, you must include in your gross income for the year of reissue your share of all the interest earned on the bonds that you have not previously reported. How do i amend my 2012 tax return The former co-owner does not have to include in gross income at the time of reissue his or her share of the interest earned that was not reported before the transfer. How do i amend my 2012 tax return This interest, however, as well as all interest earned after the reissue, is income to the former co-owner. How do i amend my 2012 tax return   This income-reporting rule also applies when the bonds are reissued in the name of your former co-owner and a new co-owner. How do i amend my 2012 tax return But the new co-owner will report only his or her share of the interest earned after the transfer. How do i amend my 2012 tax return   If bonds that you and a co-owner bought jointly are reissued to each of you separately in the same proportion as your contribution to the purchase price, neither you nor your co-owner has to report at that time the interest earned before the bonds were reissued. How do i amend my 2012 tax return    Table 7-1. How do i amend my 2012 tax return Who Pays the Tax on U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return Savings Bond Interest IF . How do i amend my 2012 tax return . How do i amend my 2012 tax return . How do i amend my 2012 tax return THEN the interest must be reported by . How do i amend my 2012 tax return . How do i amend my 2012 tax return . How do i amend my 2012 tax return you buy a bond in your name and the name of another person as co-owners, using only your own funds you. How do i amend my 2012 tax return you buy a bond in the name of another person, who is the sole owner of the bond the person for whom you bought the bond. How do i amend my 2012 tax return you and another person buy a bond as co-owners, each contributing part of the purchase price both you and the other co-owner, in proportion to the amount each paid for the bond. How do i amend my 2012 tax return you and your spouse, who live in a community property state, buy a bond that is community property you and your spouse. How do i amend my 2012 tax return If you file separate returns, both you and your spouse generally report one-half of the interest. How do i amend my 2012 tax return Example 1. How do i amend my 2012 tax return You and your spouse each spent an equal amount to buy a $1,000 series EE savings bond. How do i amend my 2012 tax return The bond was issued to you and your spouse as co-owners. How do i amend my 2012 tax return You both postpone reporting interest on the bond. How do i amend my 2012 tax return You later have the bond reissued as two $500 bonds, one in your name and one in your spouse's name. How do i amend my 2012 tax return At that time neither you nor your spouse has to report the interest earned to the date of reissue. How do i amend my 2012 tax return Example 2. How do i amend my 2012 tax return You bought a $1,000 series EE savings bond entirely with your own funds. How do i amend my 2012 tax return The bond was issued to you and your spouse as co-owners. How do i amend my 2012 tax return You both postpone reporting interest on the bond. How do i amend my 2012 tax return You later have the bond reissued as two $500 bonds, one in your name and one in your spouse's name. How do i amend my 2012 tax return You must report half the interest earned to the date of reissue. How do i amend my 2012 tax return Transfer to a trust. How do i amend my 2012 tax return   If you own series E, series EE, or series I bonds and transfer them to a trust, giving up all rights of ownership, you must include in your income for that year the interest earned to the date of transfer if you have not already reported it. How do i amend my 2012 tax return However, if you are considered the owner of the trust and if the increase in value both before and after the transfer continues to be taxable to you, you can continue to defer reporting the interest earned each year. How do i amend my 2012 tax return You must include the total interest in your income in the year you cash or dispose of the bonds or the year the bonds finally mature, whichever is earlier. How do i amend my 2012 tax return   The same rules apply to previously unreported interest on series EE or series E bonds if the transfer to a trust consisted of series HH or series H bonds you acquired in a trade for the series EE or series E bonds. How do i amend my 2012 tax return See Savings bonds traded , later. How do i amend my 2012 tax return Decedents. How do i amend my 2012 tax return   The manner of reporting interest income on series E, series EE, or series I bonds, after the death of the owner (decedent), depends on the accounting and income-reporting methods previously used by the decedent. How do i amend my 2012 tax return This is explained in chapter 1 of Publication 550. How do i amend my 2012 tax return Savings bonds traded. How do i amend my 2012 tax return   If you postponed reporting the interest on your series EE or series E bonds, you did not recognize taxable income when you traded the bonds for series HH or series H bonds, unless you received cash in the trade. How do i amend my 2012 tax return (You cannot trade series I bonds for series HH bonds. How do i amend my 2012 tax return After August 31, 2004, you cannot trade any other series of bonds for series HH bonds. How do i amend my 2012 tax return ) Any cash you received is income up to the amount of the interest earned on the bonds traded. How do i amend my 2012 tax return When your series HH or series H bonds mature, or if you dispose of them before maturity, you report as interest the difference between their redemption value and your cost. How do i amend my 2012 tax return Your cost is the sum of the amount you paid for the traded series EE or series E bonds plus any amount you had to pay at the time of the trade. How do i amend my 2012 tax return Example. How do i amend my 2012 tax return You traded series EE bonds (on which you postponed reporting the interest) for $2,500 in series HH bonds and $223 in cash. How do i amend my 2012 tax return You reported the $223 as taxable income on your tax return. How do i amend my 2012 tax return At the time of the trade, the series EE bonds had accrued interest of $523 and a redemption value of $2,723. How do i amend my 2012 tax return You hold the series HH bonds until maturity, when you receive $2,500. How do i amend my 2012 tax return You must report $300 as interest income in the year of maturity. How do i amend my 2012 tax return This is the difference between their redemption value, $2,500, and your cost, $2,200 (the amount you paid for the series EE bonds). How do i amend my 2012 tax return (It is also the difference between the accrued interest of $523 on the series EE bonds and the $223 cash received on the trade. How do i amend my 2012 tax return ) Choice to report interest in year of trade. How do i amend my 2012 tax return   You could have chosen to treat all of the previously unreported accrued interest on the series EE or series E bonds traded for series HH bonds as income in the year of the trade. How do i amend my 2012 tax return If you made this choice, it is treated as a change from method 1. How do i amend my 2012 tax return See Change from method 1 under Series EE and series I bonds, earlier. How do i amend my 2012 tax return Form 1099-INT for U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bonds interest. How do i amend my 2012 tax return   When you cash a bond, the bank or other payer that redeems it must give you a Form 1099-INT if the interest part of the payment you receive is $10 or more. How do i amend my 2012 tax return Box 3 of your Form 1099-INT should show the interest as the difference between the amount you received and the amount paid for the bond. How do i amend my 2012 tax return However, your Form 1099-INT may show more interest than you have to include on your income tax return. How do i amend my 2012 tax return For example, this may happen if any of the following are true. How do i amend my 2012 tax return You chose to report the increase in the redemption value of the bond each year. How do i amend my 2012 tax return The interest shown on your Form 1099-INT will not be reduced by amounts previously included in income. How do i amend my 2012 tax return You received the bond from a decedent. How do i amend my 2012 tax return The interest shown on your Form 1099-INT will not be reduced by any interest reported by the decedent before death, or on the decedent's final return, or by the estate on the estate's income tax return. How do i amend my 2012 tax return Ownership of the bond was transferred. How do i amend my 2012 tax return The interest shown on your Form 1099-INT will not be reduced by interest that accrued before the transfer. How do i amend my 2012 tax return You were named as a co-owner, and the other co-owner contributed funds to buy the bond. How do i amend my 2012 tax return The interest shown on your Form 1099-INT will not be reduced by the amount you received as nominee for the other co-owner. How do i amend my 2012 tax return (See Co-owners , earlier in this chapter, for more information about the reporting requirements. How do i amend my 2012 tax return ) You received the bond in a taxable distribution from a retirement or profit-sharing plan. How do i amend my 2012 tax return The interest shown on your Form 1099-INT will not be reduced by the interest portion of the amount taxable as a distribution from the plan and not taxable as interest. How do i amend my 2012 tax return (This amount is generally shown on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How do i amend my 2012 tax return , for the year of distribution. How do i amend my 2012 tax return )   For more information on including the correct amount of interest on your return, see How To Report Interest Income , later. How do i amend my 2012 tax return Publication 550 includes examples showing how to report these amounts. How do i amend my 2012 tax return    Interest on U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bonds is exempt from state and local taxes. How do i amend my 2012 tax return The Form 1099-INT you receive will indicate the amount that is for U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bond interest in box 3. How do i amend my 2012 tax return Education Savings Bond Program You may be able to exclude from income all or part of the interest you receive on the redemption of qualified U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bonds during the year if you pay qualified higher educational expenses during the same year. How do i amend my 2012 tax return This exclusion is known as the Education Savings Bond Program. How do i amend my 2012 tax return You do not qualify for this exclusion if your filing status is married filing separately. How do i amend my 2012 tax return Form 8815. How do i amend my 2012 tax return   Use Form 8815 to figure your exclusion. How do i amend my 2012 tax return Attach the form to your Form 1040 or Form 1040A. How do i amend my 2012 tax return Qualified U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bonds. How do i amend my 2012 tax return   A qualified U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bond is a series EE bond issued after 1989 or a series I bond. How do i amend my 2012 tax return The bond must be issued either in your name (sole owner) or in your and your spouse's names (co-owners). How do i amend my 2012 tax return You must be at least 24 years old before the bond's issue date. How do i amend my 2012 tax return For example, a bond bought by a parent and issued in the name of his or her child under age 24 does not qualify for the exclusion by the parent or child. How do i amend my 2012 tax return    The issue date of a bond may be earlier than the date the bond is purchased because the issue date assigned to a bond is the first day of the month in which it is purchased. How do i amend my 2012 tax return Beneficiary. How do i amend my 2012 tax return   You can designate any individual (including a child) as a beneficiary of the bond. How do i amend my 2012 tax return Verification by IRS. How do i amend my 2012 tax return   If you claim the exclusion, the IRS will check it by using bond redemption information from the Department of the Treasury. How do i amend my 2012 tax return Qualified expenses. How do i amend my 2012 tax return   Qualified higher educational expenses are tuition and fees required for you, your spouse, or your dependent (for whom you claim an exemption) to attend an eligible educational institution. How do i amend my 2012 tax return   Qualified expenses include any contribution you make to a qualified tuition program or to a Coverdell education savings account. How do i amend my 2012 tax return   Qualified expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. How do i amend my 2012 tax return Eligible educational institutions. How do i amend my 2012 tax return   These institutions include most public, private, and nonprofit universities, colleges, and vocational schools that are accredited and eligible to participate in student aid programs run by the U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return Department of Education. How do i amend my 2012 tax return Reduction for certain benefits. How do i amend my 2012 tax return   You must reduce your qualified higher educational expenses by all of the following tax-free benefits. How do i amend my 2012 tax return Tax-free part of scholarships and fellowships (see Scholarships and fellowships in chapter 12). How do i amend my 2012 tax return Expenses used to figure the tax-free portion of distributions from a Coverdell ESA. How do i amend my 2012 tax return Expenses used to figure the tax-free portion of distributions from a qualified tuition program. How do i amend my 2012 tax return Any tax-free payments (other than gifts or inheritances) received for educational expenses, such as Veterans' educational assistance benefits, Qualified tuition reductions, or Employer-provided educational assistance. How do i amend my 2012 tax return Any expense used in figuring the American Opportunity and lifetime learning credits. How do i amend my 2012 tax return Amount excludable. How do i amend my 2012 tax return   If the total proceeds (interest and principal) from the qualified U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bonds you redeem during the year are not more than your adjusted qualified higher educational expenses for the year, you may be able to exclude all of the interest. How do i amend my 2012 tax return If the proceeds are more than the expenses, you may be able to exclude only part of the interest. How do i amend my 2012 tax return   To determine the excludable amount, multiply the interest part of the proceeds by a fraction. How do i amend my 2012 tax return The numerator of the fraction is the qualified higher educational expenses you paid during the year. How do i amend my 2012 tax return The denominator of the fraction is the total proceeds you received during the year. How do i amend my 2012 tax return Example. How do i amend my 2012 tax return In February 2013, Mark and Joan, a married couple, cashed a qualified series EE U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bond they bought in April 1997. How do i amend my 2012 tax return They received proceeds of $8,372 representing principal of $5,000 and interest of $3,372. How do i amend my 2012 tax return In 2013, they paid $4,000 of their daughter's college tuition. How do i amend my 2012 tax return They are not claiming an education credit for that amount, and their daughter does not have any tax-free educational assistance. How do i amend my 2012 tax return They can exclude $1,611 ($3,372 × ($4,000 ÷ $8,372)) of interest in 2013. How do i amend my 2012 tax return They must pay tax on the remaining $1,761 ($3,372 − $1,611) interest. How do i amend my 2012 tax return Modified adjusted gross income limit. How do i amend my 2012 tax return   The interest exclusion is limited if your modified adjusted gross income (modified AGI) is: $74,700 to $89,700 for taxpayers filing single or head of household, and $112,050 to $142,050 for married taxpayers filing jointly or for a qualifying widow(er) with dependent child. How do i amend my 2012 tax return You do not qualify for the interest exclusion if your modified AGI is equal to or more than the upper limit for your filing status. How do i amend my 2012 tax return   Modified AGI, for purposes of this exclusion, is adjusted gross income (Form 1040, line 37, or Form 1040A, line 21) figured before the interest exclusion, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion and deduction, Exclusion of income for bona fide residents of American Samoa, Exclusion for income from Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for tuition and fees, Deduction for student loan interest, and Deduction for domestic production activities. How do i amend my 2012 tax return   Use the Line 9 Worksheet in the Form 8815 instructions to figure your modified AGI. How do i amend my 2012 tax return If you claim any of the exclusion or deduction items listed above (except items 6, 7, and 8), add the amount of the exclusion or deduction (except items 6, 7, and 8) to the amount on line 5 of the worksheet, and enter the total on Form 8815, line 9, as your modified AGI. How do i amend my 2012 tax return   If you have investment interest expense incurred to earn royalties and other investment income, see Education Savings Bond Program in chapter 1 of Publication 550. How do i amend my 2012 tax return Recordkeeping. How do i amend my 2012 tax return If you claim the interest exclusion, you must keep a written record of the qualified U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bonds you redeem. How do i amend my 2012 tax return Your record must include the serial number, issue date, face value, and total redemption proceeds (principal and interest) of each bond. How do i amend my 2012 tax return You can use Form 8818 to record this information. How do i amend my 2012 tax return You should also keep bills, receipts, canceled checks, or other documentation that shows you paid qualified higher educational expenses during the year. How do i amend my 2012 tax return U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return Treasury Bills, Notes, and Bonds Treasury bills, notes, and bonds are direct debts (obligations) of the U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return Government. How do i amend my 2012 tax return Taxation of interest. How do i amend my 2012 tax return   Interest income from Treasury bills, notes, and bonds is subject to federal income tax but is exempt from all state and local income taxes. How do i amend my 2012 tax return You should receive Form 1099-INT showing the interest (in box 3) paid to you for the year. How do i amend my 2012 tax return   Payments of principal and interest generally will be credited to your designated checking or savings account by direct deposit through the TreasuryDirect® system. How do i amend my 2012 tax return Treasury bills. How do i amend my 2012 tax return   These bills generally have a 4-week, 13-week, 26-week, or 52-week maturity period. How do i amend my 2012 tax return They are generally issued at a discount in the amount of $100 and multiples of $100. How do i amend my 2012 tax return The difference between the discounted price you pay for the bills and the face value you receive at maturity is interest income. How do i amend my 2012 tax return Generally, you report this interest income when the bill is paid at maturity. How do i amend my 2012 tax return If you paid a premium for a bill (more than the face value), you generally report the premium as a section 171 deduction when the bill is paid at maturity. How do i amend my 2012 tax return Treasury notes and bonds. How do i amend my 2012 tax return   Treasury notes have maturity periods of more than 1 year, ranging up to 10 years. How do i amend my 2012 tax return Maturity periods for Treasury bonds are longer than 10 years. How do i amend my 2012 tax return Both generally are issued in denominations of $100 to $1 million and generally pay interest every 6 months. How do i amend my 2012 tax return Generally, you report this interest for the year paid. How do i amend my 2012 tax return For more information, see U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return Treasury Bills, Notes, and Bonds in chapter 1 of Publication 550. How do i amend my 2012 tax return For other information on Treasury notes or bonds, write to:  Bureau of the Public Debt P. How do i amend my 2012 tax return O. How do i amend my 2012 tax return Box 7015 Parkersburg, WV 26106-7015 Or, on the Internet, visit: www. How do i amend my 2012 tax return treasurydirect. How do i amend my 2012 tax return gov/indiv/indiv. How do i amend my 2012 tax return htm. How do i amend my 2012 tax return For information on series EE, series I, and series HH savings bonds, see U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return Savings Bonds , earlier. How do i amend my 2012 tax return Treasury inflation-protected securities (TIPS). How do i amend my 2012 tax return   These securities pay interest twice a year at a fixed rate, based on a principal amount adjusted to take into account inflation and deflation. How do i amend my 2012 tax return For the tax treatment of these securities, see Inflation-Indexed Debt Instruments under Original Issue Discount (OID), in Publication 550. How do i amend my 2012 tax return Bonds Sold Between Interest Dates If you sell a bond between interest payment dates, part of the sales price represents interest accrued to the date of sale. How do i amend my 2012 tax return You must report that part of the sales price as interest income for the year of sale. How do i amend my 2012 tax return If you buy a bond between interest payment dates, part of the purchase price represents interest accrued before the date of purchase. How do i amend my 2012 tax return When that interest is paid to you, treat it as a return of your capital investment, rather than interest income, by reducing your basis in the bond. How do i amend my 2012 tax return See Accrued interest on bonds under How To Report Interest Income in chapter 1 of Publication 550 for information on reporting the payment. How do i amend my 2012 tax return Insurance Life insurance proceeds paid to you as beneficiary of the insured person are usually not taxable. How do i amend my 2012 tax return But if you receive the proceeds in installments, you must usually report a part of each installment payment as interest income. How do i amend my 2012 tax return For more information about insurance proceeds received in installments, see Publication 525, Taxable and Nontaxable Income. How do i amend my 2012 tax return Annuity. How do i amend my 2012 tax return   If you buy an annuity with life insurance proceeds, the annuity payments you receive are taxed as pension and annuity income from a nonqualified plan, not as interest income. How do i amend my 2012 tax return See chapter 10 for information on pension and annuity income from nonqualified plans. How do i amend my 2012 tax return State or Local Government Obligations Interest on a bond used to finance government operations generally is not taxable if the bond is issued by a state, the District of Columbia, a possession of the United States, or any of their political subdivisions. How do i amend my 2012 tax return Bonds issued after 1982 (including tribal economic development bonds issued after February 17, 2009) by an Indian tribal government are treated as issued by a state. How do i amend my 2012 tax return Interest on these bonds is generally tax exempt if the bonds are part of an issue of which substantially all proceeds are to be used in the exercise of any essential government function. How do i amend my 2012 tax return For information on federally guaranteed bonds, mortgage revenue bonds, arbitrage bonds, private activity bonds, qualified tax credit bonds, and Build America bonds, see State or Local Government Obligations in chapter 1 of Publication 550. How do i amend my 2012 tax return Information reporting requirement. How do i amend my 2012 tax return   If you must file a tax return, you are required to show any tax-exempt interest you received on your return. How do i amend my 2012 tax return This is an information reporting requirement only. How do i amend my 2012 tax return It does not change tax-exempt interest to taxable interest. How do i amend my 2012 tax return Original Issue Discount (OID) Original issue discount (OID) is a form of interest. How do i amend my 2012 tax return You generally include OID in your income as it accrues over the term of the debt instrument, whether or not you receive any payments from the issuer. How do i amend my 2012 tax return A debt instrument generally has OID when the instrument is issued for a price that is less than its stated redemption price at maturity. How do i amend my 2012 tax return OID is the difference between the stated redemption price at maturity and the issue price. How do i amend my 2012 tax return All debt instruments that pay no interest before maturity are presumed to be issued at a discount. How do i amend my 2012 tax return Zero coupon bonds are one example of these instruments. How do i amend my 2012 tax return The OID accrual rules generally do not apply to short-term obligations (those with a fixed maturity date of 1 year or less from date of issue). How do i amend my 2012 tax return See Discount on Short-Term Obligations in chapter 1 of Publication 550. How do i amend my 2012 tax return De minimis OID. How do i amend my 2012 tax return   You can treat the discount as zero if it is less than one-fourth of 1% (. How do i amend my 2012 tax return 0025) of the stated redemption price at maturity multiplied by the number of full years from the date of original issue to maturity. How do i amend my 2012 tax return This small discount is known as “de minimis” OID. How do i amend my 2012 tax return Example 1. How do i amend my 2012 tax return You bought a 10-year bond with a stated redemption price at maturity of $1,000, issued at $980 with OID of $20. How do i amend my 2012 tax return One-fourth of 1% of $1,000 (stated redemption price) times 10 (the number of full years from the date of original issue to maturity) equals $25. How do i amend my 2012 tax return Because the $20 discount is less than $25, the OID is treated as zero. How do i amend my 2012 tax return (If you hold the bond at maturity, you will recognize $20 ($1,000 − $980) of capital gain. How do i amend my 2012 tax return ) Example 2. How do i amend my 2012 tax return The facts are the same as in Example 1, except that the bond was issued at $950. How do i amend my 2012 tax return The OID is $50. How do i amend my 2012 tax return Because the $50 discount is more than the $25 figured in Example 1, you must include the OID in income as it accrues over the term of the bond. How do i amend my 2012 tax return Debt instrument bought after original issue. How do i amend my 2012 tax return   If you buy a debt instrument with de minimis OID at a premium, the discount is not includible in income. How do i amend my 2012 tax return If you buy a debt instrument with de minimis OID at a discount, the discount is reported under the market discount rules. How do i amend my 2012 tax return See Market Discount Bonds in chapter 1 of Publication 550. How do i amend my 2012 tax return Exceptions to reporting OID. How do i amend my 2012 tax return   The OID rules discussed in this chapter do not apply to the following debt instruments. How do i amend my 2012 tax return Tax-exempt obligations. How do i amend my 2012 tax return (However, see Stripped tax-exempt obligations under Stripped Bonds and Coupons in chapter 1 of Publication 550). How do i amend my 2012 tax return U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bonds. How do i amend my 2012 tax return Short-term debt instruments (those with a fixed maturity date of not more than 1 year from the date of issue). How do i amend my 2012 tax return Obligations issued by an individual before March 2, 1984. How do i amend my 2012 tax return Loans between individuals if all the following are true. How do i amend my 2012 tax return The lender is not in the business of lending money. How do i amend my 2012 tax return The amount of the loan, plus the amount of any outstanding prior loans between the same individuals, is $10,000 or less. How do i amend my 2012 tax return Avoiding any federal tax is not one of the principal purposes of the loan. How do i amend my 2012 tax return Form 1099-OID. How do i amend my 2012 tax return   The issuer of the debt instrument (or your broker if you held the instrument through a broker) should give you Form 1099-OID, or a similar statement, if the total OID for the calendar year is $10 or more. How do i amend my 2012 tax return Form 1099-OID will show, in box 1, the amount of OID for the part of the year that you held the bond. How do i amend my 2012 tax return It also will show, in box 2, the stated interest you must include in your income. How do i amend my 2012 tax return A copy of Form 1099-OID will be sent to the IRS. How do i amend my 2012 tax return Do not file your copy with your return. How do i amend my 2012 tax return Keep it for your records. How do i amend my 2012 tax return   In most cases, you must report the entire amount in boxes 1 and 2 of Form 1099-OID as interest income. How do i amend my 2012 tax return But see Refiguring OID shown on Form 1099-OID, later in this discussion, for more information. How do i amend my 2012 tax return Form 1099-OID not received. How do i amend my 2012 tax return   If you had OID for the year but did not receive a Form 1099-OID, you can find tables on IRS. How do i amend my 2012 tax return gov that list total OID on certain debt instruments and have information that will help you figure OID. How do i amend my 2012 tax return For the latest OID tables, go to www. How do i amend my 2012 tax return irs. How do i amend my 2012 tax return gov and enter “OID tables” in the Search box. How do i amend my 2012 tax return If your debt instrument is not listed, consult the issuer for further information about the accrued OID for the year. How do i amend my 2012 tax return Nominee. How do i amend my 2012 tax return   If someone else is the holder of record (the registered owner) of an OID instrument belonging to you and receives a Form 1099-OID on your behalf, that person must give you a Form 1099-OID. How do i amend my 2012 tax return Refiguring OID shown on Form 1099-OID. How do i amend my 2012 tax return   You must refigure the OID shown in box 1 or box 8 of Form 1099-OID if either of the following apply. How do i amend my 2012 tax return You bought the debt instrument after its original issue and paid a premium or an acquisition premium. How do i amend my 2012 tax return The debt instrument is a stripped bond or a stripped coupon (including certain zero coupon instruments). How do i amend my 2012 tax return For information about figuring the correct amount of OID to include in your income, see Figuring OID on Long-Term Debt Instruments in Publication 1212. How do i amend my 2012 tax return Refiguring periodic interest shown on Form 1099-OID. How do i amend my 2012 tax return   If you disposed of a debt instrument or acquired it from another holder during the year, see Bonds Sold Between Interest Dates , earlier, for information about the treatment of periodic interest that may be shown in box 2 of Form 1099-OID for that instrument. How do i amend my 2012 tax return Certificates of deposit (CDs). How do i amend my 2012 tax return   If you buy a CD with a maturity of more than 1 year, you must include in income each year a part of the total interest due and report it in the same manner as other OID. How do i amend my 2012 tax return   This also applies to similar deposit arrangements with banks, building and loan associations, etc. How do i amend my 2012 tax return , including: Time deposits, Bonus plans, Savings certificates, Deferred income certificates, Bonus savings certificates, and Growth savings certificates. How do i amend my 2012 tax return Bearer CDs. How do i amend my 2012 tax return   CDs issued after 1982 generally must be in registered form. How do i amend my 2012 tax return Bearer CDs are CDs not in registered form. How do i amend my 2012 tax return They are not issued in the depositor's name and are transferable from one individual to another. How do i amend my 2012 tax return   Banks must provide the IRS and the person redeeming a bearer CD with a Form 1099-INT. How do i amend my 2012 tax return More information. How do i amend my 2012 tax return   See chapter 1 of Publication 550 for more information about OID and related topics, such as market discount bonds. How do i amend my 2012 tax return When To Report Interest Income When to report your interest income depends on whether you use the cash method or an accrual method to report income. How do i amend my 2012 tax return Cash method. How do i amend my 2012 tax return   Most individual taxpayers use the cash method. How do i amend my 2012 tax return If you use this method, you generally report your interest income in the year in which you actually or constructively receive it. How do i amend my 2012 tax return However, there are special rules for reporting the discount on certain debt instruments. How do i amend my 2012 tax return See U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return Savings Bonds and Original Issue Discount (OID) , earlier. How do i amend my 2012 tax return Example. How do i amend my 2012 tax return On September 1, 2011, you loaned another individual $2,000 at 12%, compounded annually. How do i amend my 2012 tax return You are not in the business of lending money. How do i amend my 2012 tax return The note stated that principal and interest would be due on August 31, 2013. How do i amend my 2012 tax return In 2013, you received $2,508. How do i amend my 2012 tax return 80 ($2,000 principal and $508. How do i amend my 2012 tax return 80 interest). How do i amend my 2012 tax return If you use the cash method, you must include in income on your 2013 return the $508. How do i amend my 2012 tax return 80 interest you received in that year. How do i amend my 2012 tax return Constructive receipt. How do i amend my 2012 tax return   You constructively receive income when it is credited to your account or made available to you. How do i amend my 2012 tax return You do not need to have physical possession of it. How do i amend my 2012 tax return For example, you are considered to receive interest, dividends, or other earnings on any deposit or account in a bank, savings and loan, or similar financial institution, or interest on life insurance policy dividends left to accumulate, when they are credited to your account and subject to your withdrawal. How do i amend my 2012 tax return This is true even if they are not yet entered in your passbook. How do i amend my 2012 tax return   You constructively receive income on the deposit or account even if you must: Make withdrawals in multiples of even amounts, Give a notice to withdraw before making the withdrawal, Withdraw all or part of the account to withdraw the earnings, or Pay a penalty on early withdrawals, unless the interest you are to receive on an early withdrawal or redemption is substantially less than the interest payable at maturity. How do i amend my 2012 tax return Accrual method. How do i amend my 2012 tax return   If you use an accrual method, you report your interest income when you earn it, whether or not you have received it. How do i amend my 2012 tax return Interest is earned over the term of the debt instrument. How do i amend my 2012 tax return Example. How do i amend my 2012 tax return If, in the previous example, you use an accrual method, you must include the interest in your income as you earn it. How do i amend my 2012 tax return You would report the interest as follows: 2011, $80; 2012, $249. How do i amend my 2012 tax return 60; and 2013, $179. How do i amend my 2012 tax return 20. How do i amend my 2012 tax return Coupon bonds. How do i amend my 2012 tax return   Interest on coupon bonds is taxable in the year the coupon becomes due and payable. How do i amend my 2012 tax return It does not matter when you mail the coupon for payment. How do i amend my 2012 tax return How To Report Interest Income Generally, you report all your taxable interest income on Form 1040, line 8a; Form 1040A, line 8a; or Form 1040EZ, line 2. How do i amend my 2012 tax return You cannot use Form 1040EZ if your taxable interest income is more than $1,500. How do i amend my 2012 tax return Instead, you must use Form 1040A or Form 1040. How do i amend my 2012 tax return Form 1040A. How do i amend my 2012 tax return   You must complete Schedule B (Form 1040A or 1040), Part I, if you file Form 1040A and any of the following are true. How do i amend my 2012 tax return Your taxable interest income is more than $1,500. How do i amend my 2012 tax return You are claiming the interest exclusion under the Education Savings Bond Program (discussed earlier). How do i amend my 2012 tax return You received interest from a seller-financed mortgage, and the buyer used the property as a home. How do i amend my 2012 tax return You received a Form 1099-INT for U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bond interest that includes amounts you reported before 2013. How do i amend my 2012 tax return You received, as a nominee, interest that actually belongs to someone else. How do i amend my 2012 tax return You received a Form 1099-INT for interest on frozen deposits. How do i amend my 2012 tax return You are reporting OID in an amount less than the amount shown on Form 1099-OID. How do i amend my 2012 tax return You received a Form 1099-INT for interest on a bond you bought between interest payment dates. How do i amend my 2012 tax return You acquired taxable bonds after 1987 and choose to reduce interest income from the bonds by any amortizable bond premium (see Bond Premium Amortization in chapter 3 of Publication 550). How do i amend my 2012 tax return List each payer's name and the amount of interest income received from each payer on line 1. How do i amend my 2012 tax return If you received a Form 1099-INT or Form 1099-OID from a brokerage firm, list the brokerage firm as the payer. How do i amend my 2012 tax return   You cannot use Form 1040A if you must use Form 1040, as described next. How do i amend my 2012 tax return Form 1040. How do i amend my 2012 tax return   You must use Form 1040 instead of Form 1040A or Form 1040EZ if: You forfeited interest income because of the early withdrawal of a time deposit; You acquired taxable bonds after 1987, you choose to reduce interest income from the bonds by any amortizable bond premium, and you are deducting the excess of bond premium amortization for the accrual period over the qualified stated interest for the period (see Bond Premium Amortization in chapter 3 of Publication 550); or You received tax-exempt interest from private activity bonds issued after August 7, 1986. How do i amend my 2012 tax return Schedule B (Form 1040A or 1040). How do i amend my 2012 tax return   You must complete Schedule B (Form 1040A or 1040), Part I, if you file Form 1040 and any of the following apply. How do i amend my 2012 tax return Your taxable interest income is more than $1,500. How do i amend my 2012 tax return You are claiming the interest exclusion under the Education Savings Bond Program (discussed earlier). How do i amend my 2012 tax return You received interest from a seller-financed mortgage, and the buyer used the property as a home. How do i amend my 2012 tax return You received a Form 1099-INT for U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bond interest that includes amounts you reported before 2013. How do i amend my 2012 tax return You received, as a nominee, interest that actually belongs to someone else. How do i amend my 2012 tax return You received a Form 1099-INT for interest on frozen deposits. How do i amend my 2012 tax return You received a Form 1099-INT for interest on a bond you bought between interest payment dates. How do i amend my 2012 tax return You are reporting OID in an amount less than the amount shown on Form 1099-OID. How do i amend my 2012 tax return Statement (2) in the preceding list under Form 1040 is true. How do i amend my 2012 tax return In Part I, line 1, list each payer's name and the amount received from each. How do i amend my 2012 tax return If you received a Form 1099-INT or Form 1099-OID from a brokerage firm, list the brokerage firm as the payer. How do i amend my 2012 tax return Reporting tax-exempt interest. How do i amend my 2012 tax return   Total your tax-exempt interest (such as interest or accrued OID on certain state and municipal bonds, including tax-exempt interest on zero coupon municipal bonds) and exempt-interest dividends from a mutual fund as shown on Form 1099-INT, box 8, and on Form 1099-DIV, box 10. How do i amend my 2012 tax return Add these amounts to any other tax-exempt interest you received. How do i amend my 2012 tax return Report the total on line 8b of Form 1040A or 1040. How do i amend my 2012 tax return   If you file Form 1040EZ, enter “TEI” and the amount in the space to the left of line 2. How do i amend my 2012 tax return Do not add tax-exempt interest in the total on Form 1040EZ, line 2. How do i amend my 2012 tax return   Form 1099-INT, box 9, and Form 1099-DIV, box 11, show the tax-exempt interest subject to the alternative minimum tax on Form 6251. How do i amend my 2012 tax return These amounts are already included in the amounts on Form 1099-INT, box 8, and Form 1099-DIV, box 10. How do i amend my 2012 tax return Do not add the amounts in Form 1099-INT, box 9 and Form 1099-DIV, box 11 to, or subtract them from, the amounts on Form 1099-INT, box 8, and Form 1099-DIV, box 10. How do i amend my 2012 tax return    Do not report interest from an individual retirement account (IRA) as tax-exempt interest. How do i amend my 2012 tax return Form 1099-INT. How do i amend my 2012 tax return   Your taxable interest income, except for interest from U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bonds and Treasury obligations, is shown in box 1 of Form 1099-INT. How do i amend my 2012 tax return Add this amount to any other taxable interest income you received. How do i amend my 2012 tax return You must report all of your taxable interest income even if you do not receive a Form 1099-INT. How do i amend my 2012 tax return Generally, contact your financial institution if you do not receive a Form 1099-INT by February 15. How do i amend my 2012 tax return Your identifying number may be truncated on any paper Form 1099-INT you receive. How do i amend my 2012 tax return   If you forfeited interest income because of the early withdrawal of a time deposit, the deductible amount will be shown on Form 1099-INT in box 2. How do i amend my 2012 tax return See Penalty on early withdrawal of savings in chapter 1 of Publication 550. How do i amend my 2012 tax return   Box 3 of Form 1099-INT shows the interest income you received from U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bonds, Treasury bills, Treasury notes, and Treasury bonds. How do i amend my 2012 tax return Add the amount shown in box 3 to any other taxable interest income you received, unless part of the amount in box 3 was previously included in your interest income. How do i amend my 2012 tax return If part of the amount shown in box 3 was previously included in your interest income, see U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bond interest previously reported , later. How do i amend my 2012 tax return   Box 4 of Form 1099-INT will contain an amount if you were subject to backup withholding. How do i amend my 2012 tax return Report the amount from box 4 on Form 1040EZ, line 7; on Form 1040A, line 36; or Form 1040, line 62 (federal income tax withheld). How do i amend my 2012 tax return   Box 5 of Form 1099-INT shows investment expenses you may be able to deduct as an itemized deduction. How do i amend my 2012 tax return See chapter 28 for more information about investment expenses. How do i amend my 2012 tax return   If there are entries in boxes 6 and 7 of Form 1099-INT, you must file Form 1040. How do i amend my 2012 tax return You may be able to take a credit for the amount shown in box 6 unless you deduct this amount on line 8 of Schedule A (Form 1040). How do i amend my 2012 tax return To take the credit, you may have to file Form 1116, Foreign Tax Credit. How do i amend my 2012 tax return For more information, see Publication 514, Foreign Tax Credit for Individuals. How do i amend my 2012 tax return U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bond interest previously reported. How do i amend my 2012 tax return   If you received a Form 1099-INT for U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bond interest, the form may show interest you do not have to report. How do i amend my 2012 tax return See Form 1099-INT for U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return savings bonds interest , earlier, under U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return Savings Bonds. How do i amend my 2012 tax return   On Schedule B (Form 1040A or 1040), Part I, line 1, report all the interest shown on your Form 1099-INT. How do i amend my 2012 tax return Then follow these steps. How do i amend my 2012 tax return Several lines above line 2, enter a subtotal of all interest listed on line 1. How do i amend my 2012 tax return Below the subtotal enter “U. How do i amend my 2012 tax return S. How do i amend my 2012 tax return Savings Bond Interest Previously Reported” and enter amounts previously reported or interest accrued before you received the bond. How do i amend my 2012 tax return Subtract these amounts from the subtotal and enter the result on line 2. How do i amend my 2012 tax return More information. How do i amend my 2012 tax return   For more information about how to report interest income, see chapter 1 of Publication 550 or the instructions for the form you must file. How do i amend my 2012 tax return Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Texas Office of the Attorney General

Website: Texas Office of the Attorney General

Address: Texas Office of the Attorney General
Consumer Protection Division
PO Box 12548
Austin, TX 78711-2548

Toll-free: 1-800-621-0508

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Regional Consumer Protection Offices

Office of the Attorney General - Dallas Region

Website: Office of the Attorney General - Dallas Region

Address: Office of the Attorney General - Dallas Region
Consumer Protection Division
1412 Main St., Suite 810
Dallas, TX 75202

Phone Number: 214-969-5310

Toll-free: 1-800-621-0508 (TX)

Office of the Attorney General - El Paso Region

Website: Office of the Attorney General - El Paso Region

Address: Office of the Attorney General - El Paso Region
Consumer Protection Division
401 E. Franklin Ave., Suite 530
El Paso, TX 79901

Phone Number: 915-834-5800

Toll-free: 1-800-621-0508

Office of the Attorney General - Houston Region

Website: Office of the Attorney General - Houston Region

Address: Office of the Attorney General - Houston Region
Consumer Protection Division
808 Travis St., Suite 1520
Houston, TX 77002-1702

Phone Number: 713-223-5886

Toll-free: 1-800-621-0508

Office of the Attorney General - McAllen Region

Website: Office of the Attorney General - McAllen Region

Address: Office of the Attorney General - McAllen Region
Consumer Protection Division
3201 N. McColl Rd., Suite B
McAllen, TX 78501

Phone Number: 956-682-4547

Toll-free: 1-800-621-0508 (TX)

Office of the Attorney General - San Antonio Region

Website: Office of the Attorney General - San Antonio Region

Address: Office of the Attorney General - San Antonio Region
Consumer Protection Division
115 E. Travis St., Suite 925
San Antonio, TX 78205

Phone Number: 210-225-4191

Toll-free: 1-800-621-0508 (TX)

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County Consumer Protection Offices

Dallas County District Attorneys Office

Website: Dallas County District Attorneys Office

Address: Dallas County District Attorneys Office
Check Division/ID Fraud
133 N. Industrial Blvd., LB 19
Dallas, TX 75207

Phone Number: 214-653-3672

Harris County District Attorney's Office

Website: Harris County District Attorney's Office

Address: Harris County District Attorney's Office
Consumer Protection Section
1201 Franklin St., Suite 600
Houston, TX 77002-1923

Phone Number: 713-755-5836

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Banking Authorities

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

Department of Banking

Website: Department of Banking

Address: Department of Banking
Consumer Assistance Activities
2601 N. Lamar Blvd., Suite 201
Austin, TX 78705

Phone Number: 512-475-1300

Toll-free: 1-877-276-5554 (Consumer Hotline)

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Insurance Regulators

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

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Protection (111-1A)
PO Box 149091
Austin, TX 78714-9091

Phone Number: 512-463-6515

Toll-free: 1-800-252-3439

TTY: 512 322-4238

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Securities Administrators

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

State Securities Board

Website: State Securities Board

Address: State Securities Board
PO Box 13167
Austin, TX 78711-3167

Phone Number: 512-305-8300

Toll-free: 1-888-663-0009

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Utility Commissions

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

Public Utility Commission

Website: Public Utility Commission

Address: Public Utility Commission
Customer Protection
PO Box 13326
Austin, TX 78711-3326

Phone Number: 512-936-7120

Toll-free: 1-888-782-8477

TTY: 1-800-735-2988

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The How Do I Amend My 2012 Tax Return

How do i amend my 2012 tax return 11. How do i amend my 2012 tax return   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How do i amend my 2012 tax return Free help with your tax return. How do i amend my 2012 tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. How do i amend my 2012 tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How do i amend my 2012 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How do i amend my 2012 tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How do i amend my 2012 tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How do i amend my 2012 tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How do i amend my 2012 tax return gov, download the IRS2Go app, or call 1-800-906-9887. How do i amend my 2012 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How do i amend my 2012 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. How do i amend my 2012 tax return aarp. How do i amend my 2012 tax return org/money/taxaide or call 1-888-227-7669. How do i amend my 2012 tax return For more information on these programs, go to IRS. How do i amend my 2012 tax return gov and enter “VITA” in the search box. How do i amend my 2012 tax return Internet. How do i amend my 2012 tax return    IRS. How do i amend my 2012 tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How do i amend my 2012 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How do i amend my 2012 tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How do i amend my 2012 tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. How do i amend my 2012 tax return gov or download the IRS2Go app and select the Refund Status option. How do i amend my 2012 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How do i amend my 2012 tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How do i amend my 2012 tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How do i amend my 2012 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How do i amend my 2012 tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. How do i amend my 2012 tax return No need to wait on the phone or stand in line. How do i amend my 2012 tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How do i amend my 2012 tax return When you reach the response screen, you can print the entire interview and the final response for your records. How do i amend my 2012 tax return New subject areas are added on a regular basis. How do i amend my 2012 tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How do i amend my 2012 tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How do i amend my 2012 tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How do i amend my 2012 tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How do i amend my 2012 tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How do i amend my 2012 tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How do i amend my 2012 tax return You can also ask the IRS to mail a return or an account transcript to you. How do i amend my 2012 tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How do i amend my 2012 tax return gov or by calling 1-800-908-9946. How do i amend my 2012 tax return Tax return and tax account transcripts are generally available for the current year and the past three years. How do i amend my 2012 tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How do i amend my 2012 tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How do i amend my 2012 tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How do i amend my 2012 tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. How do i amend my 2012 tax return gov and enter Where's My Amended Return? in the search box. How do i amend my 2012 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How do i amend my 2012 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How do i amend my 2012 tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. How do i amend my 2012 tax return gov. How do i amend my 2012 tax return Select the Payment tab on the front page of IRS. How do i amend my 2012 tax return gov for more information. How do i amend my 2012 tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How do i amend my 2012 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. How do i amend my 2012 tax return gov. How do i amend my 2012 tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How do i amend my 2012 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How do i amend my 2012 tax return gov. How do i amend my 2012 tax return Request an Electronic Filing PIN by going to IRS. How do i amend my 2012 tax return gov and entering Electronic Filing PIN in the search box. How do i amend my 2012 tax return Download forms, instructions and publications, including accessible versions for people with disabilities. How do i amend my 2012 tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How do i amend my 2012 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How do i amend my 2012 tax return An employee can answer questions about your tax account or help you set up a payment plan. How do i amend my 2012 tax return Before you visit, check the Office Locator on IRS. How do i amend my 2012 tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How do i amend my 2012 tax return If you have a special need, such as a disability, you can request an appointment. How do i amend my 2012 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How do i amend my 2012 tax return Apply for an Employer Identification Number (EIN). How do i amend my 2012 tax return Go to IRS. How do i amend my 2012 tax return gov and enter Apply for an EIN in the search box. How do i amend my 2012 tax return Read the Internal Revenue Code, regulations, or other official guidance. How do i amend my 2012 tax return Read Internal Revenue Bulletins. How do i amend my 2012 tax return Sign up to receive local and national tax news and more by email. How do i amend my 2012 tax return Just click on “subscriptions” above the search box on IRS. How do i amend my 2012 tax return gov and choose from a variety of options. How do i amend my 2012 tax return Phone. How do i amend my 2012 tax return    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How do i amend my 2012 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How do i amend my 2012 tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How do i amend my 2012 tax return gov, or download the IRS2Go app. How do i amend my 2012 tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How do i amend my 2012 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How do i amend my 2012 tax return Most VITA and TCE sites offer free electronic filing. How do i amend my 2012 tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How do i amend my 2012 tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How do i amend my 2012 tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How do i amend my 2012 tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How do i amend my 2012 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How do i amend my 2012 tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How do i amend my 2012 tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How do i amend my 2012 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How do i amend my 2012 tax return Note, the above information is for our automated hotline. How do i amend my 2012 tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How do i amend my 2012 tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How do i amend my 2012 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How do i amend my 2012 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How do i amend my 2012 tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How do i amend my 2012 tax return You should receive your order within 10 business days. How do i amend my 2012 tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How do i amend my 2012 tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How do i amend my 2012 tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How do i amend my 2012 tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How do i amend my 2012 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. How do i amend my 2012 tax return Walk-in. How do i amend my 2012 tax return   You can find a selection of forms, publications and services — in-person. How do i amend my 2012 tax return Products. How do i amend my 2012 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How do i amend my 2012 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How do i amend my 2012 tax return Services. How do i amend my 2012 tax return You can walk in to your local TAC for face-to-face tax help. How do i amend my 2012 tax return An employee can answer questions about your tax account or help you set up a payment plan. How do i amend my 2012 tax return Before visiting, use the Office Locator tool on IRS. How do i amend my 2012 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How do i amend my 2012 tax return Mail. How do i amend my 2012 tax return   You can send your order for forms, instructions, and publications to the address below. How do i amend my 2012 tax return You should receive a response within 10 business days after your request is received. How do i amend my 2012 tax return Internal Revenue Service 1201 N. How do i amend my 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. How do i amend my 2012 tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. How do i amend my 2012 tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How do i amend my 2012 tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How do i amend my 2012 tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How do i amend my 2012 tax return You face (or your business is facing) an immediate threat of adverse action. How do i amend my 2012 tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How do i amend my 2012 tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How do i amend my 2012 tax return Here's why we can help: TAS is an independent organization within the IRS. How do i amend my 2012 tax return Our advocates know how to work with the IRS. How do i amend my 2012 tax return Our services are free and tailored to meet your needs. How do i amend my 2012 tax return We have offices in every state, the District of Columbia, and Puerto Rico. How do i amend my 2012 tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. How do i amend my 2012 tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How do i amend my 2012 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. How do i amend my 2012 tax return Low Income Taxpayer Clinics. How do i amend my 2012 tax return   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. How do i amend my 2012 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How do i amend my 2012 tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. How do i amend my 2012 tax return Prev  Up  Next   Home   More Online Publications