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How To Amend Tax Returns

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How To Amend Tax Returns

How to amend tax returns 3. How to amend tax returns   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. How to amend tax returns In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. How to amend tax returns Figure the environmental tax on Form 6627. How to amend tax returns Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. How to amend tax returns For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. How to amend tax returns No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. How to amend tax returns Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. How to amend tax returns 18 and 21). How to amend tax returns The oil spill liability tax rate is $. How to amend tax returns 08 per barrel and generally applies to crude oil received at a U. How to amend tax returns S. How to amend tax returns refinery and to petroleum products entered into the United States for consumption, use, or warehousing. How to amend tax returns The tax also applies to certain uses and the exportation of domestic crude oil. How to amend tax returns Crude oil includes crude oil condensates and natural gasoline. How to amend tax returns Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. How to amend tax returns Crude oil. How to amend tax returns   Tax is imposed on crude oil when it is received at a United Sates refinery. How to amend tax returns The operator of the refinery is liable for the tax. How to amend tax returns   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. How to amend tax returns However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. How to amend tax returns The user or exporter is liable for the tax. How to amend tax returns Imported petroleum products. How to amend tax returns   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. How to amend tax returns The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. How to amend tax returns S. How to amend tax returns refinery. How to amend tax returns   Tax is imposed only once on any imported petroleum product. How to amend tax returns Thus, the operator of a U. How to amend tax returns S. How to amend tax returns refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. How to amend tax returns ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. How to amend tax returns Taxable event. How to amend tax returns   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. How to amend tax returns The manufacturer or importer is liable for the tax. How to amend tax returns Use of ODCs. How to amend tax returns   You use an ODC if you put it into service in a trade or business or for the production of income. How to amend tax returns Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. How to amend tax returns The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. How to amend tax returns   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. How to amend tax returns An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. How to amend tax returns Generally, tax is imposed when the mixture is created and not on its sale or use. How to amend tax returns However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. How to amend tax returns You can revoke this choice only with IRS consent. How to amend tax returns   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. How to amend tax returns Exceptions. How to amend tax returns   The following may be exempt from the tax on ODCs. How to amend tax returns Metered-dose inhalers. How to amend tax returns Recycled ODCs. How to amend tax returns Exported ODCs. How to amend tax returns ODCs used as feedstock. How to amend tax returns Metered-dose inhalers. How to amend tax returns   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. How to amend tax returns For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. How to amend tax returns The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. How to amend tax returns 4682-2(d)(5). How to amend tax returns The certificate may be included as part of the sales documentation. How to amend tax returns Keep the certificate with your records. How to amend tax returns Recycled ODCs. How to amend tax returns   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). How to amend tax returns There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). How to amend tax returns   The Montreal Protocol is administered by the United Nations (U. How to amend tax returns N. How to amend tax returns ). How to amend tax returns To determine if a country has signed the Montreal Protocol, contact the U. How to amend tax returns N. How to amend tax returns The website is untreaty. How to amend tax returns un. How to amend tax returns org. How to amend tax returns Exported ODCs. How to amend tax returns   Generally, there is no tax on ODCs sold for export if certain requirements are met. How to amend tax returns For a sale to be nontaxable, you and the purchaser must be registered. How to amend tax returns See Form 637, Application for Registration (for Certain Excise Tax Activities). How to amend tax returns Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. How to amend tax returns Keep the certificate with your records. How to amend tax returns The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. How to amend tax returns 4682-5(d)(3). How to amend tax returns The tax benefit of this exemption is limited. How to amend tax returns For more information, see Regulations section 52. How to amend tax returns 4682-5. How to amend tax returns ODCs used as feedstock. How to amend tax returns   There is no tax on ODCs sold for use or used as a feedstock. How to amend tax returns An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. How to amend tax returns The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. How to amend tax returns   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. How to amend tax returns The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. How to amend tax returns 4682-2(d)(2). How to amend tax returns Keep the certificate with your records. How to amend tax returns Credits or refunds. How to amend tax returns   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). How to amend tax returns For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). How to amend tax returns Conditions to allowance for ODCs exported. How to amend tax returns   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. How to amend tax returns You must also have the evidence required by the EPA as proof that the ODCs were exported. How to amend tax returns Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. How to amend tax returns The Imported Products Table is listed in Regulations section 52. How to amend tax returns 4682-3(f)(6). How to amend tax returns The tax is based on the weight of the ODCs used in the manufacture of the product. How to amend tax returns Use the following methods to figure the ODC weight. How to amend tax returns The actual (exact) weight of each ODC used as a material in manufacturing the product. How to amend tax returns If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. How to amend tax returns However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. How to amend tax returns Taxable event. How to amend tax returns   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. How to amend tax returns The importer is liable for the tax. How to amend tax returns Use of imported products. How to amend tax returns   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. How to amend tax returns The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. How to amend tax returns Entry as use. How to amend tax returns   The importer may choose to treat the entry of a product into the United States as the use of the product. How to amend tax returns Tax is imposed on the date of entry instead of when the product is sold or used. How to amend tax returns The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. How to amend tax returns Make the choice by checking the box in Part II of Form 6627. How to amend tax returns The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. How to amend tax returns You can revoke this choice only with IRS consent. How to amend tax returns Sale of article incorporating imported product. How to amend tax returns   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. How to amend tax returns The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. How to amend tax returns The importer has not chosen to treat entry into the United States as use of the product. How to amend tax returns Imported products table. How to amend tax returns   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. How to amend tax returns   Each listing in the table identifies a product by name and includes only products that are described by that name. How to amend tax returns Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. How to amend tax returns In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. How to amend tax returns A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. How to amend tax returns   Part II of the table lists electronic items that are not included within any other list in the table. How to amend tax returns An imported product is included in this list only if the product meets one of the following tests. How to amend tax returns It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. How to amend tax returns It contains components described in (1), which account for more than 15% of the cost of the product. How to amend tax returns   These components do not include passive electrical devices, such as resistors and capacitors. How to amend tax returns Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. How to amend tax returns Rules for listing products. How to amend tax returns   Products are listed in the table according to the following rules. How to amend tax returns A product is listed in Part I of the table if it is a mixture containing ODCs. How to amend tax returns A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. How to amend tax returns A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. How to amend tax returns It is not an imported taxable product. How to amend tax returns It would otherwise be included within a list in Part II of the table. How to amend tax returns   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. How to amend tax returns ODC weight. How to amend tax returns   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. How to amend tax returns The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. How to amend tax returns Modifying the table. How to amend tax returns   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. How to amend tax returns They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. How to amend tax returns To request a modification, see Regulations section 52. How to amend tax returns 4682-3(g) for the mailing address and information that must be included in the request. How to amend tax returns Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. How to amend tax returns The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. How to amend tax returns These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. How to amend tax returns The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. How to amend tax returns You are liable for the floor stocks tax if you hold any of the following on January 1. How to amend tax returns At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. How to amend tax returns If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. How to amend tax returns You must pay this floor stocks tax by June 30 of each year. How to amend tax returns Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. How to amend tax returns For the tax rates, see the Form 6627 instructions. How to amend tax returns ODCs not subject to floor stocks tax. How to amend tax returns   The floor stocks tax is not imposed on any of the following ODCs. How to amend tax returns ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. How to amend tax returns ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. How to amend tax returns ODCs that have been reclaimed or recycled. How to amend tax returns ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. How to amend tax returns Prev  Up  Next   Home   More Online Publications
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The How To Amend Tax Returns

How to amend tax returns 37. How to amend tax returns   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. How to amend tax returns  The maximum adoption credit is $12,970 for 2013. How to amend tax returns See Adoption Credit . How to amend tax returns Plug-in electric vehicle credit. How to amend tax returns  This credit has expired. How to amend tax returns Credit for prior year minimum tax. How to amend tax returns  The refundable portion of the credit for prior year minimum tax has expired. How to amend tax returns Excess withholding of social security and railroad retirement tax. How to amend tax returns  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. How to amend tax returns 2% of wages up to $113,700. How to amend tax returns If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. How to amend tax returns See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . How to amend tax returns Introduction This chapter discusses the following nonrefundable credits. How to amend tax returns Adoption credit. How to amend tax returns Alternative motor vehicle credit. How to amend tax returns Alternative fuel vehicle refueling property credit. How to amend tax returns Credit to holders of tax credit bonds. How to amend tax returns Foreign tax credit. How to amend tax returns Mortgage interest credit. How to amend tax returns Nonrefundable credit for prior year minimum tax. How to amend tax returns Plug-in electric drive motor vehicle credit. How to amend tax returns Residential energy credits. How to amend tax returns Retirement savings contributions credit. How to amend tax returns This chapter also discusses the following refundable credits. How to amend tax returns Credit for tax on undistributed capital gain. How to amend tax returns Health coverage tax credit. How to amend tax returns Credit for excess social security tax or railroad retirement tax withheld. How to amend tax returns Several other credits are discussed in other chapters in this publication. How to amend tax returns Child and dependent care credit (chapter 32). How to amend tax returns Credit for the elderly or the disabled (chapter 33). How to amend tax returns Child tax credit (chapter 34). How to amend tax returns Education credits (chapter 35). How to amend tax returns Earned income credit (chapter 36). How to amend tax returns Nonrefundable credits. How to amend tax returns   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. How to amend tax returns These credits may reduce your tax to zero. How to amend tax returns If these credits are more than your tax, the excess is not refunded to you. How to amend tax returns Refundable credits. How to amend tax returns   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. How to amend tax returns These credits are added to the federal income tax withheld and any estimated tax payments you made. How to amend tax returns If this total is more than your total tax, the excess will be refunded to you. How to amend tax returns Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. How to amend tax returns However, if the total of these credits is more than your tax, the excess is not refunded to you. How to amend tax returns Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. How to amend tax returns The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. How to amend tax returns If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. How to amend tax returns If your modified AGI is $234,580 or more, you cannot take the credit. How to amend tax returns Qualified adoption expenses. How to amend tax returns   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. How to amend tax returns These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. How to amend tax returns Nonqualified expenses. How to amend tax returns   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. How to amend tax returns Eligible child. How to amend tax returns   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. How to amend tax returns Child with special needs. How to amend tax returns   An eligible child is a child with special needs if all three of the following apply. How to amend tax returns The child was a citizen or resident of the United States (including U. How to amend tax returns S. How to amend tax returns possessions) at the time the adoption process began. How to amend tax returns A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. How to amend tax returns The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. How to amend tax returns Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. How to amend tax returns When to take the credit. How to amend tax returns   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. How to amend tax returns If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. How to amend tax returns See the Instructions for Form 8839 for more specific information on when to take the credit. How to amend tax returns Foreign child. How to amend tax returns   If the child is not a U. How to amend tax returns S. How to amend tax returns citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. How to amend tax returns You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. How to amend tax returns How to take the credit. How to amend tax returns   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. How to amend tax returns Include the credit in your total for Form 1040, line 53. How to amend tax returns Check box c and enter “8839” on the line next to that box. How to amend tax returns More information. How to amend tax returns   For more information, see the Instructions for Form 8839. How to amend tax returns Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. How to amend tax returns Amount of credit. How to amend tax returns   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. How to amend tax returns In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. How to amend tax returns   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. How to amend tax returns How to take the credit. How to amend tax returns   To take the credit, you must complete Form 8910 and attach it to your Form 1040. How to amend tax returns Include the credit in your total for Form 1040, line 53. How to amend tax returns Check box c and enter “8910” on the line next to that box. How to amend tax returns More information. How to amend tax returns   For more information on the credit, see the Instructions for Form 8910. How to amend tax returns Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. How to amend tax returns Qualified alternative fuel vehicle refueling property. How to amend tax returns   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. How to amend tax returns To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. How to amend tax returns To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. How to amend tax returns   The following are alternative fuels. How to amend tax returns Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. How to amend tax returns Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. How to amend tax returns Electricity. How to amend tax returns Amount of the credit. How to amend tax returns   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. How to amend tax returns For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. How to amend tax returns How to take the credit. How to amend tax returns   To take the credit, you must complete Form 8911 and attach it to your Form 1040. How to amend tax returns Include the credit in your total for Form 1040, line 53. How to amend tax returns Check box c and enter “8911” on the line next to that box. How to amend tax returns More information. How to amend tax returns   For more information on the credit, see the Form 8911 instructions. How to amend tax returns Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. How to amend tax returns You may be able to take a credit if you are a holder of one of the following bonds. How to amend tax returns Clean renewable energy bonds (issued before 2010). How to amend tax returns New clean renewable energy bonds. How to amend tax returns Qualified energy conservation bonds. How to amend tax returns Qualified school construction bonds. How to amend tax returns Qualified zone academy bonds. How to amend tax returns Build America bonds. How to amend tax returns In some instances, an issuer may elect to receive a credit for interest paid on the bond. How to amend tax returns If the issuer makes this election, you cannot also claim a credit. How to amend tax returns Interest income. How to amend tax returns   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. How to amend tax returns How to take the credit. How to amend tax returns   Complete Form 8912 and attach it to your Form 1040. How to amend tax returns Include the credit in your total for Form 1040, line 53. How to amend tax returns Check box c and enter “8912” on the line next to that box. How to amend tax returns More information. How to amend tax returns   For more information, see the Instructions for Form 8912. How to amend tax returns Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. How to amend tax returns S. How to amend tax returns possession as a credit against your U. How to amend tax returns S. How to amend tax returns income tax. How to amend tax returns Or, you can deduct them as an itemized deduction (see chapter 22). How to amend tax returns You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. How to amend tax returns S. How to amend tax returns tax under any of the following. How to amend tax returns Foreign earned income exclusion. How to amend tax returns Foreign housing exclusion. How to amend tax returns Income from Puerto Rico exempt from U. How to amend tax returns S. How to amend tax returns tax. How to amend tax returns Possession exclusion. How to amend tax returns Limit on the credit. How to amend tax returns   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. How to amend tax returns S. How to amend tax returns tax liability (Form 1040, line 44), multiplied by a fraction. How to amend tax returns The numerator of the fraction is your taxable income from sources outside the United States. How to amend tax returns The denominator is your total taxable income from U. How to amend tax returns S. How to amend tax returns and foreign sources. How to amend tax returns See Publication 514 for more information. How to amend tax returns How to take the credit. How to amend tax returns   Complete Form 1116 and attach it to your Form 1040. How to amend tax returns Enter the credit on Form 1040, line 47. How to amend tax returns Exception. How to amend tax returns   You do not have to complete Form 1116 to take the credit if all of the following apply. How to amend tax returns All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). How to amend tax returns If you had dividend income from shares of stock, you held those shares for at least 16 days. How to amend tax returns You are not filing Form 4563 or excluding income from sources within Puerto Rico. How to amend tax returns The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). How to amend tax returns All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. How to amend tax returns More information. How to amend tax returns   For more information on the credit and these requirements, see the Instructions for Form 1116. How to amend tax returns Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. How to amend tax returns If you qualify, you can take the credit each year for part of the home mortgage interest you pay. How to amend tax returns Who qualifies. How to amend tax returns   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. How to amend tax returns Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. How to amend tax returns Amount of credit. How to amend tax returns   Figure your credit on Form 8396. How to amend tax returns If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. How to amend tax returns   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. How to amend tax returns To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. How to amend tax returns      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. How to amend tax returns   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. How to amend tax returns If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. How to amend tax returns See Publication 530 for more information. How to amend tax returns Carryforward. How to amend tax returns   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. How to amend tax returns If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. How to amend tax returns   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). How to amend tax returns How to take the credit. How to amend tax returns    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. How to amend tax returns Be sure to include any credit carryforward from 2010, 2011, and 2012. How to amend tax returns   Include the credit in your total for Form 1040, line 53. How to amend tax returns Check box c and enter “8396” on the line next to that box. How to amend tax returns Reduced home mortgage interest deduction. How to amend tax returns   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. How to amend tax returns You must do this even if part of that amount is to be carried forward to 2014. How to amend tax returns For more information about the home mortgage interest deduction, see chapter 23. How to amend tax returns Recapture of federal mortgage subsidy. How to amend tax returns   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. How to amend tax returns The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. How to amend tax returns See the Instructions for Form 8828 and chapter 15 for more information. How to amend tax returns More information. How to amend tax returns   For more information on the credit, see the Form 8396 instructions. How to amend tax returns Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. How to amend tax returns If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. How to amend tax returns This is called the alternative minimum tax. How to amend tax returns The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. How to amend tax returns If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. How to amend tax returns You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. How to amend tax returns How to take the credit. How to amend tax returns    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. How to amend tax returns Include the credit in your total for Form 1040, line 53, and check box b. How to amend tax returns You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. How to amend tax returns More information. How to amend tax returns   For more information on the credit, see the Instructions for Form 8801. How to amend tax returns Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. How to amend tax returns Qualified plug-in electric drive motor vehicle. How to amend tax returns   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. How to amend tax returns Qualified two- or three-wheeled plug-in electric vehicle. How to amend tax returns   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. How to amend tax returns 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. How to amend tax returns Certification and other requirements. How to amend tax returns   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. How to amend tax returns However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. How to amend tax returns   The following requirements must also be met to qualify for the credit. How to amend tax returns You are the owner of the vehicle. How to amend tax returns If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. How to amend tax returns You placed the vehicle in service during 2013. How to amend tax returns The vehicle is manufactured primarily for use on public streets, roads, and highways. How to amend tax returns The original use of the vehicle began with you. How to amend tax returns You acquired the vehicle for your use or to lease to others, and not for resale. How to amend tax returns In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. How to amend tax returns You use the vehicle primarily in the United States. How to amend tax returns How to take the credit. How to amend tax returns   To take the credit, you must complete Form 8936 and attach it to your Form 1040. How to amend tax returns Include the credit in your total for Form 1040, line 53. How to amend tax returns Check box c and enter “8936” on the line next to that box. How to amend tax returns More information. How to amend tax returns   For more information on the credit, see the Form 8936 instructions. How to amend tax returns Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. How to amend tax returns Nonbusiness energy property credit. How to amend tax returns Residential energy efficient property credit. How to amend tax returns If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. How to amend tax returns Nonbusiness energy property credit. How to amend tax returns   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. How to amend tax returns   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. How to amend tax returns    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. How to amend tax returns   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. How to amend tax returns Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. How to amend tax returns Exterior window (including skylights). How to amend tax returns Exterior doors. How to amend tax returns Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. How to amend tax returns   Residential energy property is any of the following. How to amend tax returns Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. How to amend tax returns Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. How to amend tax returns Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. How to amend tax returns Residential energy efficient property credit. How to amend tax returns   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. How to amend tax returns The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. How to amend tax returns Basis reduction. How to amend tax returns   You must reduce the basis of your home by the amount of any credit allowed. How to amend tax returns How to take the credit. How to amend tax returns   Complete Form 5695 and attach it to your Form 1040. How to amend tax returns Enter the credit on Form 1040, line 52. How to amend tax returns More information. How to amend tax returns   For more information on these credits, see the Form 5695 instructions. How to amend tax returns Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. How to amend tax returns However, you cannot take the credit if either of the following applies. How to amend tax returns The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). How to amend tax returns The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). How to amend tax returns Student. How to amend tax returns   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. How to amend tax returns School. How to amend tax returns   A school includes a technical, trade, or mechanical school. How to amend tax returns It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. How to amend tax returns How to take the credit. How to amend tax returns   Figure the credit on Form 8880. How to amend tax returns Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. How to amend tax returns More information. How to amend tax returns   For more information on the credit, see the Form 8880 instructions. How to amend tax returns Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. How to amend tax returns If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. How to amend tax returns Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. How to amend tax returns If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. How to amend tax returns The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. How to amend tax returns How to take the credit. How to amend tax returns   To take the credit, attach Copy B of Form 2439 to your Form 1040. How to amend tax returns Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. How to amend tax returns More information. How to amend tax returns   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. How to amend tax returns Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. How to amend tax returns You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. How to amend tax returns You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. How to amend tax returns S. How to amend tax returns Treasury–HCTC. How to amend tax returns ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. How to amend tax returns You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). How to amend tax returns You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. How to amend tax returns S. How to amend tax returns military health system (TRICARE). How to amend tax returns You were not imprisoned under federal, state, or local authority. How to amend tax returns Your employer did not pay 50% or more of the cost of coverage. How to amend tax returns You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. How to amend tax returns But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. How to amend tax returns If you meet all of these conditions, you may be able to take a credit of up to 72. How to amend tax returns 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. How to amend tax returns You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. How to amend tax returns The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. How to amend tax returns You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. How to amend tax returns If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. How to amend tax returns TAA recipient. How to amend tax returns   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). How to amend tax returns Example. How to amend tax returns You received a trade adjustment allowance for January 2013. How to amend tax returns You were an eligible TAA recipient on the first day of January and February. How to amend tax returns Alternative TAA recipient. How to amend tax returns   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. How to amend tax returns Example. How to amend tax returns You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. How to amend tax returns The program was established by the Department of Labor. How to amend tax returns You were an eligible alternative TAA recipient on the first day of October and November. How to amend tax returns RTAA recipient. How to amend tax returns   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. How to amend tax returns PBGC pension recipient. How to amend tax returns   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. How to amend tax returns You were age 55 or older on the first day of the month. How to amend tax returns You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). How to amend tax returns If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. How to amend tax returns How to take the credit. How to amend tax returns   To take the credit, complete Form 8885 and attach it to your Form 1040. How to amend tax returns Include your credit in the total for Form 1040, line 71, and check box c. How to amend tax returns   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. How to amend tax returns For details, see Publication 502 or Form 8885. How to amend tax returns More information. How to amend tax returns   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. How to amend tax returns Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. How to amend tax returns If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. How to amend tax returns If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. How to amend tax returns If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. How to amend tax returns 2% rate. How to amend tax returns You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. How to amend tax returns For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. How to amend tax returns 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. How to amend tax returns 45%) or the Additional Medicare Tax rate (. How to amend tax returns 9%). How to amend tax returns The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. How to amend tax returns Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. How to amend tax returns 40 RRTA tier 2 $84,300 $3,709. How to amend tax returns 20 All wages are subject to Medicare tax withholding. How to amend tax returns   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. How to amend tax returns Be sure to attach a copy of all of your W-2 forms. How to amend tax returns Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. How to amend tax returns Employer's error. How to amend tax returns   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. How to amend tax returns The employer should adjust the tax for you. How to amend tax returns If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. How to amend tax returns Joint return. How to amend tax returns   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. How to amend tax returns Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. How to amend tax returns How to figure the credit if you did not work for a railroad. How to amend tax returns   If you did not work for a railroad during 2013, figure the credit as follows: 1. How to amend tax returns Add all social security tax withheld (but not more than $7,049. How to amend tax returns 40 for each employer). How to amend tax returns Enter the total here   2. How to amend tax returns Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. How to amend tax returns Add lines 1 and 2. How to amend tax returns If $7,049. How to amend tax returns 40 or less, stop here. How to amend tax returns You cannot take  the credit   4. How to amend tax returns Social security tax limit 7,049. How to amend tax returns 40 5. How to amend tax returns Credit. How to amend tax returns Subtract line 4 from line 3. How to amend tax returns Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. How to amend tax returns You are married and file a joint return with your spouse who had no gross income in 2013. How to amend tax returns During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. How to amend tax returns Social security tax of $3,720 was withheld. How to amend tax returns You also worked for another employer in 2013 and earned $55,000 in wages. How to amend tax returns $3,410 of social security tax was withheld from these wages. How to amend tax returns Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. How to amend tax returns 60 for the excess social security tax withheld. How to amend tax returns 1. How to amend tax returns Add all social security tax withheld (but not more than $7,049. How to amend tax returns 40 for each employer). How to amend tax returns Enter the total here $7,130. How to amend tax returns 00 2. How to amend tax returns Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. How to amend tax returns Add lines 1 and 2. How to amend tax returns If $7,049. How to amend tax returns 40 or less, stop here. How to amend tax returns You cannot take the credit 7,130. How to amend tax returns 00 4. How to amend tax returns Social security tax limit 7,049. How to amend tax returns 40 5. How to amend tax returns Credit. How to amend tax returns Subtract line 4 from line 3. How to amend tax returns Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. How to amend tax returns 60 How to figure the credit if you worked for a railroad. How to amend tax returns   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. How to amend tax returns Add all social security and tier 1 RRTA tax withheld at the 6. How to amend tax returns 2% rate (but not more than $7,049. How to amend tax returns 40 for each employer). How to amend tax returns Enter the total here   2. How to amend tax returns Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. How to amend tax returns Add lines 1 and 2. How to amend tax returns If $7,049. How to amend tax returns 40 or less, stop here. How to amend tax returns You cannot take  the credit   4. How to amend tax returns Social security and tier 1 RRTA  tax limit 7,049. How to amend tax returns 40 5. How to amend tax returns Credit. How to amend tax returns Subtract line 4 from line 3. How to amend tax returns Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. How to amend tax returns   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. How to amend tax returns More information. How to amend tax returns   For more information on the credit, see Publication 505. How to amend tax returns Prev  Up  Next   Home   More Online Publications