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How To Amend A 2012 Tax Return

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How To Amend A 2012 Tax Return

How to amend a 2012 tax return 10. How to amend a 2012 tax return   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. How to amend a 2012 tax return Cash method. How to amend a 2012 tax return Debt acquired from a decedent. How to amend a 2012 tax return Liquidation. How to amend a 2012 tax return Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. How to amend a 2012 tax return Introduction You have a bad debt if you cannot collect money owed to you. How to amend a 2012 tax return A bad debt is either a business bad debt or a nonbusiness bad debt. How to amend a 2012 tax return This chapter discusses only business bad debts. How to amend a 2012 tax return Generally, a business bad debt is one that comes from operating your trade or business. How to amend a 2012 tax return You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. How to amend a 2012 tax return All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. How to amend a 2012 tax return For more information on nonbusiness bad debts, see Publication 550. How to amend a 2012 tax return Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. How to amend a 2012 tax return S. How to amend a 2012 tax return Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. How to amend a 2012 tax return Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. How to amend a 2012 tax return A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. How to amend a 2012 tax return Bad debts of a corporation (other than an S corporation) are always business bad debts. How to amend a 2012 tax return Credit sales. How to amend a 2012 tax return   Business bad debts are mainly the result of credit sales to customers. How to amend a 2012 tax return Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. How to amend a 2012 tax return After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. How to amend a 2012 tax return   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. How to amend a 2012 tax return If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. How to amend a 2012 tax return    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. How to amend a 2012 tax return This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. How to amend a 2012 tax return Accrual method. How to amend a 2012 tax return   If you use the accrual method of accounting, you generally report income as you earn it. How to amend a 2012 tax return You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. How to amend a 2012 tax return   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. How to amend a 2012 tax return Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. How to amend a 2012 tax return Cash method. How to amend a 2012 tax return   If you use the cash method of accounting, you generally report income when you receive payment. How to amend a 2012 tax return You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. How to amend a 2012 tax return For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. How to amend a 2012 tax return Debts from a former business. How to amend a 2012 tax return   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. How to amend a 2012 tax return If any of these receivables subsequently become worthless, the loss is still a business bad debt. How to amend a 2012 tax return Debt acquired from a decedent. How to amend a 2012 tax return   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. How to amend a 2012 tax return The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. How to amend a 2012 tax return Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. How to amend a 2012 tax return Liquidation. How to amend a 2012 tax return   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. How to amend a 2012 tax return Types of Business Bad Debts Business bad debts may result from the following. How to amend a 2012 tax return Loans to clients and suppliers. How to amend a 2012 tax return   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. How to amend a 2012 tax return Debts owed by political parties. How to amend a 2012 tax return   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. How to amend a 2012 tax return You use the accrual method of accounting. How to amend a 2012 tax return The debt arose from the sale of goods or services in the ordinary course of your trade or business. How to amend a 2012 tax return More than 30% of your receivables accrued in the year of the sale were from sales to political parties. How to amend a 2012 tax return You made substantial and continuing efforts to collect on the debt. How to amend a 2012 tax return Loan or capital contribution. How to amend a 2012 tax return   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. How to amend a 2012 tax return Debts of an insolvent partner. How to amend a 2012 tax return   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. How to amend a 2012 tax return If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. How to amend a 2012 tax return Business loan guarantee. How to amend a 2012 tax return   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. How to amend a 2012 tax return You made the guarantee in the course of your trade or business. How to amend a 2012 tax return You have a legal duty to pay the debt. How to amend a 2012 tax return You made the guarantee before the debt became worthless. How to amend a 2012 tax return You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. How to amend a 2012 tax return You received reasonable consideration for making the guarantee. How to amend a 2012 tax return You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. How to amend a 2012 tax return Example. How to amend a 2012 tax return Jane Zayne owns the Zayne Dress Company. How to amend a 2012 tax return She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. How to amend a 2012 tax return Elegant Fashions is one of Zayne's largest clients. How to amend a 2012 tax return Elegant Fashions later defaulted on the loan. How to amend a 2012 tax return As a result, Ms. How to amend a 2012 tax return Zayne paid the remaining balance of the loan in full to the bank. How to amend a 2012 tax return She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. How to amend a 2012 tax return She was motivated by the desire to retain one of her better clients and keep a sales outlet. How to amend a 2012 tax return Deductible in the year paid. How to amend a 2012 tax return   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. How to amend a 2012 tax return Rights against a borrower. How to amend a 2012 tax return   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. How to amend a 2012 tax return The debt is then owed to you. How to amend a 2012 tax return If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. How to amend a 2012 tax return Joint debtor. How to amend a 2012 tax return   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. How to amend a 2012 tax return Sale of mortgaged property. How to amend a 2012 tax return   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. How to amend a 2012 tax return When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. How to amend a 2012 tax return This may occur when the debt is due or prior to that date. How to amend a 2012 tax return To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. How to amend a 2012 tax return It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. How to amend a 2012 tax return Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. How to amend a 2012 tax return Property received for debt. How to amend a 2012 tax return   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. How to amend a 2012 tax return You can deduct the remaining debt as a bad debt if and when it becomes worthless. How to amend a 2012 tax return   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. How to amend a 2012 tax return It is not a recovery of a bad debt. How to amend a 2012 tax return For information on the sale of an asset, see Publication 544. How to amend a 2012 tax return How To Claim a Business Bad Debt There are two methods to claim a business bad debt. How to amend a 2012 tax return The specific charge-off method. How to amend a 2012 tax return The nonaccrual-experience method. How to amend a 2012 tax return Generally, you must use the specific charge-off method. How to amend a 2012 tax return However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . How to amend a 2012 tax return Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. How to amend a 2012 tax return However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. How to amend a 2012 tax return Partly worthless debts. How to amend a 2012 tax return   You can deduct specific bad debts that become partly uncollectible during the tax year. How to amend a 2012 tax return Your tax deduction is limited to the amount you charge off on your books during the year. How to amend a 2012 tax return You do not have to charge off and deduct your partly worthless debts annually. How to amend a 2012 tax return You can delay the charge off until a later year. How to amend a 2012 tax return However, you cannot deduct any part of a debt after the year it becomes totally worthless. How to amend a 2012 tax return Significantly modified debt. How to amend a 2012 tax return   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. How to amend a 2012 tax return For more information, see Regulations section 1. How to amend a 2012 tax return 166-3(a)(3). How to amend a 2012 tax return Deduction disallowed. How to amend a 2012 tax return   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. How to amend a 2012 tax return If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. How to amend a 2012 tax return The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. How to amend a 2012 tax return Totally worthless debts. How to amend a 2012 tax return   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. How to amend a 2012 tax return   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. How to amend a 2012 tax return However, you may want to do so. How to amend a 2012 tax return If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. How to amend a 2012 tax return See Partly worthless debts, earlier. How to amend a 2012 tax return Filing a claim for refund. How to amend a 2012 tax return   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. How to amend a 2012 tax return If the bad debt was totally worthless, you must file the claim by the later of the following dates. How to amend a 2012 tax return 7 years from the date your original return was due (not including extensions). How to amend a 2012 tax return 2 years from the date you paid the tax. How to amend a 2012 tax return   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. How to amend a 2012 tax return 3 years from the date you filed your original return. How to amend a 2012 tax return 2 years from the date you paid the tax. How to amend a 2012 tax return You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. How to amend a 2012 tax return Such an impairment requires proof of existence. How to amend a 2012 tax return   For details and more information about filing a claim, see Publication 556. How to amend a 2012 tax return Use one of the following forms to file a claim. How to amend a 2012 tax return For more information, see the instructions for the applicable form. How to amend a 2012 tax return Table 10-1. How to amend a 2012 tax return Forms Used To File a Claim IF you filed as a. How to amend a 2012 tax return . How to amend a 2012 tax return . How to amend a 2012 tax return THEN file. How to amend a 2012 tax return . How to amend a 2012 tax return . How to amend a 2012 tax return Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. How to amend a 2012 tax return Under this method, you do not accrue service related income you expect to be uncollectible. How to amend a 2012 tax return Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. How to amend a 2012 tax return Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. How to amend a 2012 tax return Service related income. How to amend a 2012 tax return   You can use the nonaccrual-experience method only for amounts earned by performing services. How to amend a 2012 tax return You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. How to amend a 2012 tax return Gross receipts test. How to amend a 2012 tax return   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. How to amend a 2012 tax return If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. How to amend a 2012 tax return   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. How to amend a 2012 tax return For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. How to amend a 2012 tax return Interest or penalty charged. How to amend a 2012 tax return   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. How to amend a 2012 tax return However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. How to amend a 2012 tax return You otherwise accrue the full amount due as gross income at the time you provide the services. How to amend a 2012 tax return You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. How to amend a 2012 tax return Change in accounting method. How to amend a 2012 tax return   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. How to amend a 2012 tax return See Form 3115 and the Instructions for Form 3115 for more information. How to amend a 2012 tax return Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. How to amend a 2012 tax return The amount you include is limited to the amount you actually deducted. How to amend a 2012 tax return However, you can exclude the amount deducted that did not reduce your tax. How to amend a 2012 tax return Report the recovery as “Other income” on the appropriate business form or schedule. How to amend a 2012 tax return See Recoveries in Publication 525 for more information. How to amend a 2012 tax return Net operating loss (NOL) carryover. How to amend a 2012 tax return   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. How to amend a 2012 tax return A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. How to amend a 2012 tax return For more information about NOLs, see Publication 536. How to amend a 2012 tax return Also, see the Instructions for Form 1045, and the Instructions for Form 1139. How to amend a 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

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Unit
1031 W. 4th Ave., Suite 200
Anchorage, AK 99501-5903

Phone Number: 907-269-5200

Toll-free: 1-888-576-2529

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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 Commerce, Community and Economic Development

Website: Department of Commerce, Community and Economic Development

Address: Department of Commerce, Community and Economic Development
Division of Banking and Securities
PO Box 110807
Juneau, AK 99811-0807

Phone Number: 907-465-2521

Toll-free: 1-888-925-2521

TTY: 907-465-5437

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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 Commerce, Community and Economic Development

Website: Department of Commerce, Community and Economic Development

Address: Department of Commerce, Community and Economic Development
Division of Insurance
Robert B. Atwood Building
550 W. 7th Ave., Suite 1560
Anchorage, AK 99501-3567

Phone Number: 907-269-7900

Toll-free: 1-800-467-8725

TTY: 907-465-5437

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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.

Department of Commerce, Community and Economic Development

Website: Department of Commerce, Community and Economic Development

Address: Department of Commerce, Community and Economic Development
Division of Banking and Securities
PO Box 110807
Juneau, AK 99811-0807

Phone Number: 907-465-2521

Toll-free: 1-888-925-2521 (AK)

TTY: 907-465-5437

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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.

Regulatory Commission

Website: Regulatory Commission

Address: Regulatory Commission
Consumer Protection and Information Section
701 W. 8th Ave., Suite 300
Anchorage, AK 99501-3469

Phone Number: 907-276-6222

Toll-free: 1-800-390-2782

TTY: 907-276-4533

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The How To Amend A 2012 Tax Return

How to amend a 2012 tax return Publication 502 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. How to amend a 2012 tax return Tax questions. How to amend a 2012 tax return Useful Items - You may want to see: What's New Medical and dental expenses. How to amend a 2012 tax return  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. How to amend a 2012 tax return 5% if either you or your spouse was born before January 2, 1949). How to amend a 2012 tax return Standard mileage rate. How to amend a 2012 tax return  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. How to amend a 2012 tax return See Transportation under What Medical Expenses Are Includible. How to amend a 2012 tax return Federal tax benefits for same-sex married couples. How to amend a 2012 tax return  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. How to amend a 2012 tax return For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. How to amend a 2012 tax return Reminders Future developments. How to amend a 2012 tax return   For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to www. How to amend a 2012 tax return irs. How to amend a 2012 tax return gov/pub502. How to amend a 2012 tax return Photographs of missing children. How to amend a 2012 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to amend a 2012 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to amend a 2012 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to amend a 2012 tax return Introduction This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). How to amend a 2012 tax return It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. How to amend a 2012 tax return It explains how to treat reimbursements and how to figure the deduction. How to amend a 2012 tax return It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. How to amend a 2012 tax return Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. How to amend a 2012 tax return You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI). How to amend a 2012 tax return But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. How to amend a 2012 tax return 5% of your AGI. How to amend a 2012 tax return If your medical and dental expenses are not more than 10% of your AGI (7. How to amend a 2012 tax return 5% if either you or your spouse was born before January 2, 1949), you cannot claim a deduction. How to amend a 2012 tax return This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals. How to amend a 2012 tax return Pub. How to amend a 2012 tax return 502 covers many common medical expenses but not every possible medical expense. How to amend a 2012 tax return If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses . How to amend a 2012 tax return See How To Get Tax Help near the end of this publication for information about getting publications and forms. How to amend a 2012 tax return Comments and suggestions. How to amend a 2012 tax return   We welcome your comments about this publication and your suggestions for future editions. How to amend a 2012 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to amend a 2012 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to amend a 2012 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to amend a 2012 tax return   You can send your comments from www. How to amend a 2012 tax return irs. How to amend a 2012 tax return gov/formspubs. How to amend a 2012 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. How to amend a 2012 tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to amend a 2012 tax return Ordering forms and publications. How to amend a 2012 tax return   Visit www. How to amend a 2012 tax return irs. How to amend a 2012 tax return gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to amend a 2012 tax return Internal Revenue Service 1201 N. How to amend a 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to amend a 2012 tax return   If you have a tax question, check the information available on IRS. How to amend a 2012 tax return gov or call 1-800-829-1040. How to amend a 2012 tax return We cannot answer tax questions sent to either of the above addresses. How to amend a 2012 tax return Useful Items - You may want to see: Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans Forms (and Instructions) 1040 U. How to amend a 2012 tax return S. How to amend a 2012 tax return Individual Income Tax Return Schedule A (Form 1040) Itemized Deductions 8885 Health Coverage Tax Credit Prev  Up  Next   Home   More Online Publications