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How Do I Amend My Tax Return

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How Do I Amend My Tax Return

How do i amend my tax return Index A Active participation, Active participation. How do i amend my tax return Activity Appropriate economic unit, Appropriate Economic Units Nonpassive, Activities That Are Not Passive Activities Trade or business, Passive Activities Amounts borrowed, Amounts borrowed. How do i amend my tax return Amounts not at risk, Amounts Not At Risk, Other loss limiting arrangements. How do i amend my tax return Appropriate economic unit, Appropriate Economic Units Assistance (see Tax help) At-risk activities Aggregation of, Aggregation of Activities Separation of, Separation of Activities At-risk amounts, At-Risk Amounts Government price support programs, Effect of government price support programs. How do i amend my tax return Increasing amounts, Effect of increasing amounts at risk in subsequent years. How do i amend my tax return Nonrecourse financing, Nonrecourse financing. How do i amend my tax return At-risk limits, At-Risk Limits Closely held corporation, Closely held C corporation. How do i amend my tax return Loss defined, Loss defined. How do i amend my tax return Partners, Loss limits for partners and S corporation shareholders. How do i amend my tax return S corporation shareholders, Loss limits for partners and S corporation shareholders. How do i amend my tax return Who is affected, Who Is Affected? At-risk rules Activities covered by, Activities Covered by the At-Risk Rules Exceptions to, Exception for holding real property placed in service before 1987. How do i amend my tax return Excluded business, Qualifying business. How do i amend my tax return Qualified corporation, Qualified corporation. How do i amend my tax return Qualifying business, Qualifying business. How do i amend my tax return Recapture rule, Recapture Rule B Borrowed amounts, Amounts borrowed. How do i amend my tax return C Closely held corporation, Closely held C corporation. How do i amend my tax return Commercial revitalization deduction, Commercial revitalization deduction (CRD). How do i amend my tax return Corporations Closely held, Corporations. How do i amend my tax return , Corporations. How do i amend my tax return Controlled group of, Controlled group of corporations. How do i amend my tax return Personal service, Corporations. How do i amend my tax return , Corporations. How do i amend my tax return Qualified, Qualified corporation. How do i amend my tax return CRD, Commercial revitalization deduction (CRD). How do i amend my tax return D Deductions, passive activity, Passive Activity Deductions Disabled farmer, Retired or disabled farmer and surviving spouse of a farmer. How do i amend my tax return Disclosure requirement, Appropriate Economic Units Dispositions Death, Dispositions by death. How do i amend my tax return Gift, Dispositions by gift. How do i amend my tax return Installment sale, Installment sale of an entire interest. How do i amend my tax return Partial, Partial dispositions. How do i amend my tax return E Excluded business, definition of, Qualifying business. How do i amend my tax return F Farm loss, Excess Farm Loss Farmer, Retired or disabled farmer and surviving spouse of a farmer. How do i amend my tax return Form 6198, Form 6198. How do i amend my tax return 8582, Step Three—Completing Form 8582 8810, Who Must Use These Rules? Former passive activity, Treatment of former passive activities. How do i amend my tax return Free tax services, Free help with your tax return. How do i amend my tax return G Grouping passive activities, Grouping Your Activities H Help (see Tax help) I Income, passive activity, Passive Activity Income L Limited entrepreneur, Limited entrepreneur. How do i amend my tax return Limited partners, Limited partners. How do i amend my tax return M Material participation, Material Participation, Corporations. How do i amend my tax return Modified adjusted gross income, Phaseout rule. How do i amend my tax return N Nonrecourse loan, Nonrecourse financing. How do i amend my tax return P Participation, Participation. How do i amend my tax return Active, Active participation. How do i amend my tax return Material, Material Participation Passive activity, Passive Activity Limits Comprehensive example, How To Report Your Passive Activity Loss Disposition, Dispositions Former, Treatment of former passive activities. How do i amend my tax return Grouping, Grouping Your Activities Limits, Passive Activity Limits Material participation, Material Participation Rental, Rental Activities Rules, Passive Activities, Grouping Your Activities Who must use these rules, Who Must Use These Rules? Passive activity deductions, Passive Activity Deductions Passive activity income, Passive Activity Income Passive income, recharacterization of, Recharacterization of Passive Income Publications (see Tax help) Publicly traded partnership, Publicly Traded Partnership, Publicly traded partnership (PTP). How do i amend my tax return Q Qualified person, nonrecourse financing, Qualified person. How do i amend my tax return Qualifying business, at-risk rules, Qualifying business. How do i amend my tax return R Real estate professional, Real Estate Professional Recapture rule under at-risk limits, Recapture Rule Recharacterization of passive income, Recharacterization of Passive Income Reductions of amounts at risk, Reductions of Amounts At Risk Related persons, Related persons. How do i amend my tax return Rental activity $25,000 offset, Special $25,000 allowance. How do i amend my tax return Active participation, Active participation. How do i amend my tax return Exceptions, Exceptions. How do i amend my tax return Phaseout rule, Phaseout rule. How do i amend my tax return Real estate professional, Real Estate Professional Retired farmer, Retired or disabled farmer and surviving spouse of a farmer. How do i amend my tax return S Section 1245 property, Section 1245 property. How do i amend my tax return Self-charged interest, Self-charged interest. How do i amend my tax return Separate activity, Separation of Activities Significant participation passive activities, Significant Participation Passive Activities Special $25,000 allowance, Special $25,000 allowance. How do i amend my tax return Surviving spouse of farmer, Retired or disabled farmer and surviving spouse of a farmer. How do i amend my tax return T Tax help, How To Get Tax Help Trade or business activities Definition of, Trade or Business Activities Real property, Real property trades or businesses. How do i amend my tax return W Worksheet 1, Worksheet 1. How do i amend my tax return Worksheet 3, Worksheet 3. How do i amend my tax return Worksheet 4, Step Four—Completing Worksheet 4 Worksheet 5, Step Five—Completing Worksheet 5 Worksheet 6, Step Six—Using Worksheets 6 and 7 Worksheet 7, Step Six—Using Worksheets 6 and 7 Worksheet A, Worksheet A. How do i amend my tax return , Worksheet A. How do i amend my tax return Significant Participation Passive Activities Worksheet B, Worksheet B. How do i amend my tax return , Worksheet B. How do i amend my tax return Significant Participation Activities With Net Income Prev  Up     Home   More Online Publications
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Extra Time Granted for Tax-Exempt Bond Issuers Affected by Severe Storms and Tornados in Oklahoma

Government entity issuers of tax-exempt bonds affected by the severe storms and tornados occurring in parts of Oklahoma may qualify for additional time to file certain returns related to tax-exempt bonds, qualified tax credit bonds, and specified tax credit bonds.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, affected government entities in covered disaster areas in Oklahoma will receive filing and payment relief. 

Affected issuers who are required to file a Form 8038 series information return or a Form 8038-T in connection with an arbitrage payment, with a due date between May 18, 2013 and Sept. 29, 2013, may file such returns and make such payments on or before Sept. 30, 2013.

Affected issuers may also file such returns and make such payments on or before Sept. 30, 2013, if the records necessary to make such filing or payment, the conduit borrower, the bond counsel, or other professional upon whom the issuer relies to make such filing or payment are located in a covered disaster area.

The IRS will abate any late-filing penalty that would otherwise apply. The IRS automatically provides this relief to affected issuers located in covered disaster areas. Issuers need not contact the IRS to get this relief.  However, affected issuers should clearly indicate on the top of the return that such late filing or payment is the result of devastation caused by the severe storms and tornados in Oklahoma.

In addition, an affected issuer required to file a Form 8038 series information return or a Form 8038-T in connection with an arbitrage payment, due between May 18, 2013 and Sept. 29, 2013, may request authority to file a Form 8038 or Form 8038-T after Sept. 30, 2013, by requesting an extension under Revenue Procedures 2002-48 and 2005-40, which provide guidance on how issuers may request extensions of time to file Form 8038 series information returns and waivers of penalty associated with a late arbitrage payment.  Affected issuers should request relief in accordance with these revenue procedures and clearly indicate that such late filing or payment was the result of devastation caused by the severe storms and tornados in Oklahoma.

In addition, a Form 8038-CP authorized to be filed by an affected issuer between May 18, 2013 and Sept. 29, 2013, but filed thereafter, will be immediately processed upon receipt.

At this time, IRS relief for affected issuers applies to the following covered disaster areas in Oklahoma: Cleveland, Lincoln, McClain, Oklahoma and Pottawatomie counties.

Related Items:

IRS Gives Tax Relief to Oklahoma Tornado Victims; Return Filing and Tax Payment Deadlines Extended to Sept 30

Tax Relief for Victims of Severe Storms and Tornadoes in Oklahoma

Revenue Procedure 2007-56

Page Last Reviewed or Updated: 04-Sep-2013

The How Do I Amend My Tax Return

How do i amend my tax return 13. How do i amend my 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 tax return Free help with your tax return. How do i amend my tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. How do i amend my 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 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 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 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 tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How do i amend my tax return gov, download the IRS2Go app, or call 1-800-906-9887. How do i amend my tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How do i amend my tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. How do i amend my tax return aarp. How do i amend my tax return org/money/taxaide or call 1-888-227-7669. How do i amend my tax return For more information on these programs, go to IRS. How do i amend my tax return gov and enter “VITA” in the search box. How do i amend my tax return Internet. How do i amend my tax return    IRS. How do i amend my tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How do i amend my tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How do i amend my 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 tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. How do i amend my tax return gov or download the IRS2Go app and select the Refund Status option. How do i amend my tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How do i amend my 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 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 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 tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. How do i amend my tax return No need to wait on the phone or stand in line. How do i amend my 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 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 tax return New subject areas are added on a regular basis. How do i amend my 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 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 tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How do i amend my 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 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 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 tax return You can also ask the IRS to mail a return or an account transcript to you. How do i amend my 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 tax return gov or by calling 1-800-908-9946. How do i amend my 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 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 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 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 tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. How do i amend my tax return gov and enter Where's My Amended Return? in the search box. How do i amend my 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 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 tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. How do i amend my tax return gov. How do i amend my tax return Select the Payment tab on the front page of IRS. How do i amend my tax return gov for more information. How do i amend my 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 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. How do i amend my tax return gov. How do i amend my 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 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 tax return gov. How do i amend my tax return Request an Electronic Filing PIN by going to IRS. How do i amend my tax return gov and entering Electronic Filing PIN in the search box. How do i amend my tax return Download forms, instructions and publications, including accessible versions for people with disabilities. How do i amend my tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How do i amend my tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How do i amend my tax return An employee can answer questions about your tax account or help you set up a payment plan. How do i amend my tax return Before you visit, check the Office Locator on IRS. How do i amend my 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 tax return If you have a special need, such as a disability, you can request an appointment. How do i amend my 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 tax return Apply for an Employer Identification Number (EIN). How do i amend my tax return Go to IRS. How do i amend my tax return gov and enter Apply for an EIN in the search box. How do i amend my tax return Read the Internal Revenue Code, regulations, or other official guidance. How do i amend my tax return Read Internal Revenue Bulletins. How do i amend my tax return Sign up to receive local and national tax news and more by email. How do i amend my tax return Just click on “subscriptions” above the search box on IRS. How do i amend my tax return gov and choose from a variety of options. How do i amend my tax return    Phone. How do i amend my 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 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How do i amend my 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 tax return gov, or download the IRS2Go app. How do i amend my 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 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 tax return Most VITA and TCE sites offer free electronic filing. How do i amend my tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How do i amend my 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 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 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 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How do i amend my 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 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 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 tax return Note, the above information is for our automated hotline. How do i amend my 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 tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How do i amend my 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 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 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 tax return You should receive your order within 10 business days. How do i amend my 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 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 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 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 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. How do i amend my tax return    Walk-in. How do i amend my tax return You can find a selection of forms, publications and services — in-person. How do i amend my tax return Products. How do i amend my 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 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 tax return Services. How do i amend my tax return You can walk in to your local TAC for face-to-face tax help. How do i amend my tax return An employee can answer questions about your tax account or help you set up a payment plan. How do i amend my tax return Before visiting, use the Office Locator tool on IRS. How do i amend my 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 tax return    Mail. How do i amend my tax return You can send your order for forms, instructions, and publications to the address below. How do i amend my tax return You should receive a response within 10 business days after your request is received. How do i amend my tax return Internal Revenue Service 1201 N. How do i amend my tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. How do i amend my tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. How do i amend my 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 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 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 tax return You face (or your business is facing) an immediate threat of adverse action. How do i amend my 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 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 tax return Here's why we can help: TAS is an independent organization within the IRS. How do i amend my tax return Our advocates know how to work with the IRS. How do i amend my tax return Our services are free and tailored to meet your needs. How do i amend my tax return We have offices in every state, the District of Columbia, and Puerto Rico. How do i amend my 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 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 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 tax return Low Income Taxpayer Clinics. How do i amend my 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 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 tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. How do i amend my tax return Prev  Up  Next   Home   More Online Publications