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How To Amend A Tax Return 2013

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How To Amend A Tax Return 2013

How to amend a tax return 2013 7. How to amend a tax return 2013   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. How to amend a tax return 2013 Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. How to amend a tax return 2013 Useful Items - You may want to see: Forms (and Instructions) 1040 U. How to amend a tax return 2013 S. How to amend a tax return 2013 Individual Income Tax Return 1040A U. How to amend a tax return 2013 S. How to amend a tax return 2013 Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. How to amend a tax return 2013 S. How to amend a tax return 2013 Nonresident Alien Income Tax Return 1040NR-EZ U. How to amend a tax return 2013 S. How to amend a tax return 2013 Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. How to amend a tax return 2013 What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. How to amend a tax return 2013 Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. How to amend a tax return 2013 The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). How to amend a tax return 2013 Under U. How to amend a tax return 2013 S. How to amend a tax return 2013 immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. How to amend a tax return 2013 Extensions of time to file. How to amend a tax return 2013   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. How to amend a tax return 2013 You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). How to amend a tax return 2013 Use Form 4868 to get the extension to October 15. How to amend a tax return 2013 In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). How to amend a tax return 2013 To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. How to amend a tax return 2013 Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. How to amend a tax return 2013   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. How to amend a tax return 2013 S. How to amend a tax return 2013 citizens and resident aliens abroad who expect to qualify for special tax treatment). How to amend a tax return 2013    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. How to amend a tax return 2013 You may be able to file your return electronically. How to amend a tax return 2013 See IRS e-file in your form instructions. How to amend a tax return 2013 Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. How to amend a tax return 2013 If you are any of the following, you must file a return. How to amend a tax return 2013 A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. How to amend a tax return 2013 (But see Exceptions , later. How to amend a tax return 2013 ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. How to amend a tax return 2013 S. How to amend a tax return 2013 sources, or Your income is exempt from income tax. How to amend a tax return 2013 A nonresident alien individual not engaged in a trade or business in the United States with U. How to amend a tax return 2013 S. How to amend a tax return 2013 income on which the tax liability was not satisfied by the withholding of tax at the source. How to amend a tax return 2013 A representative or agent responsible for filing the return of an individual described in (1) or (2). How to amend a tax return 2013 A fiduciary for a nonresident alien estate or trust. How to amend a tax return 2013 You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. How to amend a tax return 2013 For example, if you have no U. How to amend a tax return 2013 S. How to amend a tax return 2013 business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. How to amend a tax return 2013 For information on what is timely, see When to file for deductions and credits under When To File, later. How to amend a tax return 2013 Exceptions. How to amend a tax return 2013   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. How to amend a tax return 2013 Your only U. How to amend a tax return 2013 S. How to amend a tax return 2013 trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. How to amend a tax return 2013 You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. How to amend a tax return 2013 Even if you have left the United States and filed a Form 1040-C, U. How to amend a tax return 2013 S. How to amend a tax return 2013 Departing Alien Income Tax Return, on departure, you still must file an annual U. How to amend a tax return 2013 S. How to amend a tax return 2013 income tax return. How to amend a tax return 2013 If you are married and both you and your spouse are required to file, you must each file a separate return. How to amend a tax return 2013 Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. How to amend a tax return 2013 You do not claim any dependents. How to amend a tax return 2013 You cannot be claimed as a dependent on someone else's U. How to amend a tax return 2013 S. How to amend a tax return 2013 tax return. How to amend a tax return 2013 If you were married, you do not claim an exemption for your spouse. How to amend a tax return 2013 Your taxable income is less than $100,000. How to amend a tax return 2013 The only itemized deduction you can claim is for state and local income taxes. How to amend a tax return 2013 Note. How to amend a tax return 2013 Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. How to amend a tax return 2013 See chapter 5. How to amend a tax return 2013 Your only U. How to amend a tax return 2013 S. How to amend a tax return 2013 source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. How to amend a tax return 2013 (If you had taxable interest or dividend income, you cannot use this form. How to amend a tax return 2013 ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. How to amend a tax return 2013 You are not claiming any tax credits. How to amend a tax return 2013 This is not an “expatriation return. How to amend a tax return 2013 ” See Expatriation Tax in chapter 4. How to amend a tax return 2013 The only taxes you owe are: The income tax from the Tax Table. How to amend a tax return 2013 The social security and Medicare tax from Form 4137 or Form 8919. How to amend a tax return 2013 You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. How to amend a tax return 2013 You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. How to amend a tax return 2013 If you do not meet all of the above conditions, you must file Form 1040NR. How to amend a tax return 2013 When To File If you are an employee and you receive wages subject to U. How to amend a tax return 2013 S. How to amend a tax return 2013 income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. How to amend a tax return 2013 For the 2013 calendar year, file your return by April 15, 2014. How to amend a tax return 2013 If you are not an employee who receives wages subject to U. How to amend a tax return 2013 S. How to amend a tax return 2013 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to amend a tax return 2013 For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. How to amend a tax return 2013 ) Extensions of time to file. How to amend a tax return 2013   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. How to amend a tax return 2013 For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). How to amend a tax return 2013 You must file the extension by the regular due date of your return. How to amend a tax return 2013   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). How to amend a tax return 2013 To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. How to amend a tax return 2013 Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. How to amend a tax return 2013 When to file for deductions and credits. How to amend a tax return 2013   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. How to amend a tax return 2013 For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. How to amend a tax return 2013 However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. How to amend a tax return 2013 The allowance of the following credits is not affected by this time requirement. How to amend a tax return 2013 Credit for withheld taxes. How to amend a tax return 2013 Credit for excise tax on certain uses of gasoline and special fuels. How to amend a tax return 2013 Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. How to amend a tax return 2013 Protective return. How to amend a tax return 2013   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. How to amend a tax return 2013 S. How to amend a tax return 2013 trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. How to amend a tax return 2013 By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. How to amend a tax return 2013 You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. How to amend a tax return 2013   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. How to amend a tax return 2013 To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. How to amend a tax return 2013   You can follow the same procedure if you believe you have no U. How to amend a tax return 2013 S. How to amend a tax return 2013 tax liability because of a U. How to amend a tax return 2013 S. How to amend a tax return 2013 tax treaty. How to amend a tax return 2013 Be sure to also complete item L on page 5 of Form 1040NR. How to amend a tax return 2013 Waiver of filing deadline. How to amend a tax return 2013   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. How to amend a tax return 2013 S. How to amend a tax return 2013 income tax return (including a protective return) and you cooperate with the IRS in determining your U. How to amend a tax return 2013 S. How to amend a tax return 2013 income tax liability for the tax year for which you did not file a return. How to amend a tax return 2013 Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. How to amend a tax return 2013  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. How to amend a tax return 2013 O. How to amend a tax return 2013 Box 1303 Charlotte, NC 28201-1303 Aliens from the U. How to amend a tax return 2013 S. How to amend a tax return 2013 Virgin Islands. How to amend a tax return 2013    If you are a bona fide resident of the U. How to amend a tax return 2013 S. How to amend a tax return 2013 Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. How to amend a tax return 2013 S. How to amend a tax return 2013 Virgin Islands and file your income tax returns at the following address. How to amend a tax return 2013 Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. How to amend a tax return 2013 Thomas, VI 00802   Report all income from U. How to amend a tax return 2013 S. How to amend a tax return 2013 sources, as well as income from other sources, on your return. How to amend a tax return 2013 For information on filing U. How to amend a tax return 2013 S. How to amend a tax return 2013 Virgin Islands returns, contact the U. How to amend a tax return 2013 S. How to amend a tax return 2013 Virgin Islands Bureau of Internal Revenue. How to amend a tax return 2013   Chapter 8 discusses withholding from U. How to amend a tax return 2013 S. How to amend a tax return 2013 wages of U. How to amend a tax return 2013 S. How to amend a tax return 2013 Virgin Islanders. How to amend a tax return 2013 Aliens from Guam or the Commonwealth of the Northern Mariana Islands. How to amend a tax return 2013   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. How to amend a tax return 2013 Report all income, including income from U. How to amend a tax return 2013 S. How to amend a tax return 2013 sources, on your return. How to amend a tax return 2013 It is not necessary to file a separate U. How to amend a tax return 2013 S. How to amend a tax return 2013 income tax return. How to amend a tax return 2013    Bona fide residents of Guam should file their Guam returns at the following address. How to amend a tax return 2013   Department of Revenue and Taxation Government of Guam P. How to amend a tax return 2013 O. How to amend a tax return 2013 Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. How to amend a tax return 2013   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. How to amend a tax return 2013 O. How to amend a tax return 2013 Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. How to amend a tax return 2013 570, Tax Guide for Individuals With Income From U. How to amend a tax return 2013 S. How to amend a tax return 2013 Possessions, for information on where to file your return. How to amend a tax return 2013 Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. How to amend a tax return 2013 S. How to amend a tax return 2013 Individual Income Tax Return. How to amend a tax return 2013 Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. How to amend a tax return 2013 If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. How to amend a tax return 2013 ) to Form 1040X. How to amend a tax return 2013 Print “Amended” across the top. How to amend a tax return 2013 Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. How to amend a tax return 2013 A return filed before the final due date is considered to have been filed on the due date. How to amend a tax return 2013 Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. How to amend a tax return 2013 FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. How to amend a tax return 2013 The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. How to amend a tax return 2013 The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. How to amend a tax return 2013 However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. How to amend a tax return 2013 A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. How to amend a tax return 2013 Filing requirements. How to amend a tax return 2013   FinCEN Form 105 filing requirements follow. How to amend a tax return 2013 Recipients. How to amend a tax return 2013   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. How to amend a tax return 2013 Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. How to amend a tax return 2013   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. How to amend a tax return 2013 Travelers. How to amend a tax return 2013   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. How to amend a tax return 2013 Penalties. How to amend a tax return 2013   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. How to amend a tax return 2013 Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. How to amend a tax return 2013 More information. How to amend a tax return 2013   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. How to amend a tax return 2013 Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. How to amend a tax return 2013 A resident alien of the United States for any part of the tax year. How to amend a tax return 2013 A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. How to amend a tax return 2013 S. How to amend a tax return 2013 income tax treaty. How to amend a tax return 2013 See Effect of Tax Treaties in chapter 1. How to amend a tax return 2013 A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. How to amend a tax return 2013 See chapter 1 for information about this election. How to amend a tax return 2013 A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. How to amend a tax return 2013 See Publication 570, Tax Guide for Individuals With Income From U. How to amend a tax return 2013 S. How to amend a tax return 2013 Possessions, for a definition of bona fide resident. How to amend a tax return 2013 You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). How to amend a tax return 2013 The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. How to amend a tax return 2013 Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. How to amend a tax return 2013 S. How to amend a tax return 2013 person. How to amend a tax return 2013 You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. How to amend a tax return 2013 More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. How to amend a tax return 2013 Penalties The law provides penalties for failure to file returns or pay taxes as required. How to amend a tax return 2013 Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. How to amend a tax return 2013 You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. How to amend a tax return 2013 If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. How to amend a tax return 2013 Filing late. How to amend a tax return 2013   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. How to amend a tax return 2013 The penalty is based on the tax not paid by the due date (without regard to extensions). How to amend a tax return 2013 The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. How to amend a tax return 2013 Fraud. How to amend a tax return 2013   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. How to amend a tax return 2013 Return over 60 days late. How to amend a tax return 2013   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. How to amend a tax return 2013 Exception. How to amend a tax return 2013   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. How to amend a tax return 2013 Paying tax late. How to amend a tax return 2013   You will have to pay a failure-to-pay penalty of ½ of 1% (. How to amend a tax return 2013 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. How to amend a tax return 2013 This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. How to amend a tax return 2013   The monthly rate of the failure-to-pay penalty is half the usual rate (. How to amend a tax return 2013 25% instead of . How to amend a tax return 2013 50%) if an installment agreement is in effect for that month. How to amend a tax return 2013 You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. How to amend a tax return 2013   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. How to amend a tax return 2013 If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. How to amend a tax return 2013   This penalty cannot be more than 25% of your unpaid tax. How to amend a tax return 2013 You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. How to amend a tax return 2013 Combined penalties. How to amend a tax return 2013   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. How to amend a tax return 2013 However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. How to amend a tax return 2013 Accuracy-related penalty. How to amend a tax return 2013   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. How to amend a tax return 2013 The penalty is equal to 20% of the underpayment. How to amend a tax return 2013 The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. How to amend a tax return 2013 The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. How to amend a tax return 2013 Negligence or disregard. How to amend a tax return 2013   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. How to amend a tax return 2013 Negligence also includes failure to keep adequate books and records. How to amend a tax return 2013 You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. How to amend a tax return 2013   The term “disregard” includes any careless, reckless, or intentional disregard. How to amend a tax return 2013 Adequate disclosure. How to amend a tax return 2013   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. How to amend a tax return 2013 See Disclosure statement , later. How to amend a tax return 2013   This exception will not apply to an item that is attributable to a tax shelter. How to amend a tax return 2013 In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. How to amend a tax return 2013 Substantial understatement of income tax. How to amend a tax return 2013   You understate your tax if the tax shown on your return is less than the correct tax. How to amend a tax return 2013 The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. How to amend a tax return 2013 However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. How to amend a tax return 2013   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. How to amend a tax return 2013 However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. How to amend a tax return 2013 Substantial authority. How to amend a tax return 2013   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. How to amend a tax return 2013 Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. How to amend a tax return 2013 Disclosure statement. How to amend a tax return 2013   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. How to amend a tax return 2013 You must also have a reasonable basis for treating the item the way you did. How to amend a tax return 2013   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. How to amend a tax return 2013   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. How to amend a tax return 2013 Transaction lacking economic substance. How to amend a tax return 2013   For more information on economic substance, see section 7701(o). How to amend a tax return 2013 Foreign financial asset. How to amend a tax return 2013   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. How to amend a tax return 2013 Reasonable cause. How to amend a tax return 2013   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. How to amend a tax return 2013 You must also show that you acted in good faith. How to amend a tax return 2013 This does not apply to a transaction that lacks economic substance. How to amend a tax return 2013 Filing erroneous claim for refund or credit. How to amend a tax return 2013   You may have to pay a penalty if you file an erroneous claim for refund or credit. How to amend a tax return 2013 The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. How to amend a tax return 2013 However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. How to amend a tax return 2013 The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. How to amend a tax return 2013 Frivolous tax submission. How to amend a tax return 2013   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. How to amend a tax return 2013 A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. How to amend a tax return 2013 For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. How to amend a tax return 2013 irs. How to amend a tax return 2013 gov/irb/2010-17_irb/ar13. How to amend a tax return 2013 html. How to amend a tax return 2013   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. How to amend a tax return 2013 This includes altering or striking out the preprinted language above the space provided for your signature. How to amend a tax return 2013   This penalty is added to any other penalty provided by law. How to amend a tax return 2013 Fraud. How to amend a tax return 2013   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. How to amend a tax return 2013 Failure to supply taxpayer identification number. How to amend a tax return 2013   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. How to amend a tax return 2013 You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. How to amend a tax return 2013   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. How to amend a tax return 2013 The number must be shown on the Form 1099-INT or other statement the bank sends you. How to amend a tax return 2013 If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. How to amend a tax return 2013 (You also may be subject to “backup” withholding of income tax. How to amend a tax return 2013 )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. How to amend a tax return 2013 Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. How to amend a tax return 2013 Prev  Up  Next   Home   More Online Publications
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The How To Amend A Tax Return 2013

How to amend a tax return 2013 1. How to amend a tax return 2013   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. How to amend a tax return 2013 Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. How to amend a tax return 2013 Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. How to amend a tax return 2013 If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. How to amend a tax return 2013 gov and use the Interactive Tax Assistant (ITA). How to amend a tax return 2013 You can find the ITA by going to IRS. How to amend a tax return 2013 gov and entering “interactive tax assistant” in the search box. How to amend a tax return 2013 Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. How to amend a tax return 2013 General Requirements If you are a U. How to amend a tax return 2013 S. How to amend a tax return 2013 citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. How to amend a tax return 2013 For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. How to amend a tax return 2013 If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. How to amend a tax return 2013 S. How to amend a tax return 2013 citizens. How to amend a tax return 2013 See Publication 519, U. How to amend a tax return 2013 S. How to amend a tax return 2013 Tax Guide for Aliens. How to amend a tax return 2013 Table 1-1. How to amend a tax return 2013 2013 Filing Requirements Chart for Most Taxpayers Note. How to amend a tax return 2013 You must file a return if your gross income was at least the amount shown in the last column. How to amend a tax return 2013 IF your filing status is. How to amend a tax return 2013 . How to amend a tax return 2013 . How to amend a tax return 2013 AND at the end of 2013 you were*. How to amend a tax return 2013 . How to amend a tax return 2013 . How to amend a tax return 2013 THEN file a return if your gross income** was at least. How to amend a tax return 2013 . How to amend a tax return 2013 . How to amend a tax return 2013 Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. How to amend a tax return 2013 ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). How to amend a tax return 2013 It also includes gains, but not losses, reported on Form 8949 or Schedule D. How to amend a tax return 2013 Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. How to amend a tax return 2013 But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. How to amend a tax return 2013 Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How to amend a tax return 2013 If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. How to amend a tax return 2013 *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. How to amend a tax return 2013 Gross income. How to amend a tax return 2013   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. How to amend a tax return 2013 If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. How to amend a tax return 2013 The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to amend a tax return 2013 A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. How to amend a tax return 2013 For more information about community property, see Publication 555, Community Property. How to amend a tax return 2013   For more information on what to include in gross income, see chapter 2. How to amend a tax return 2013 Self-employed persons. How to amend a tax return 2013    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. How to amend a tax return 2013   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. How to amend a tax return 2013 Then, to this figure, you add any income from investments and from incidental or outside operations or sources. How to amend a tax return 2013 See Publication 334, Tax Guide for Small Business, for more information. How to amend a tax return 2013 Dependents. How to amend a tax return 2013   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. How to amend a tax return 2013 See Publication 501. How to amend a tax return 2013 Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. How to amend a tax return 2013 If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. How to amend a tax return 2013 You also have other duties, such as notifying the IRS that you are acting as the personal representative. How to amend a tax return 2013 Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. How to amend a tax return 2013 When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. How to amend a tax return 2013 If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. How to amend a tax return 2013 ” For more information, see Publication 559, Survivors, Executors, and Administrators. How to amend a tax return 2013 Surviving spouse. How to amend a tax return 2013   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. How to amend a tax return 2013 After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. How to amend a tax return 2013 For more information about each of these filing statuses, see Publication 501. How to amend a tax return 2013   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. How to amend a tax return 2013 You can, however, file a joint return with your new spouse. How to amend a tax return 2013 In that case, the filing status of your deceased spouse for his or her final return is married filing separately. How to amend a tax return 2013 The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). How to amend a tax return 2013 Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. How to amend a tax return 2013 For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. How to amend a tax return 2013 Prev  Up  Next   Home   More Online Publications