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How To Amend Taxes With Turbotax

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How To Amend Taxes With Turbotax

How to amend taxes with turbotax 3. How to amend taxes with turbotax   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. How to amend taxes with turbotax Traditional IRA mistakenly moved to SIMPLE IRA. How to amend taxes with turbotax When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). How to amend taxes with turbotax It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. How to amend taxes with turbotax Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). How to amend taxes with turbotax This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. How to amend taxes with turbotax See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. How to amend taxes with turbotax If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. How to amend taxes with turbotax See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. How to amend taxes with turbotax What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. How to amend taxes with turbotax See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. How to amend taxes with turbotax A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. How to amend taxes with turbotax These contributions are called salary reduction contributions. How to amend taxes with turbotax All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. How to amend taxes with turbotax The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. How to amend taxes with turbotax Contributions are made on behalf of eligible employees. How to amend taxes with turbotax (See Eligible Employees below. How to amend taxes with turbotax ) Contributions are also subject to various limits. How to amend taxes with turbotax (See How Much Can Be Contributed on Your Behalf , later. How to amend taxes with turbotax ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. How to amend taxes with turbotax See How Are Contributions Made , later. How to amend taxes with turbotax You may be able to claim a credit for contributions to your SIMPLE plan. How to amend taxes with turbotax For more information, see chapter 4. How to amend taxes with turbotax Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. How to amend taxes with turbotax Self-employed individual. How to amend taxes with turbotax   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. How to amend taxes with turbotax Excludable employees. How to amend taxes with turbotax   Your employer can exclude the following employees from participating in the SIMPLE plan. How to amend taxes with turbotax Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). How to amend taxes with turbotax Employees who are nonresident aliens and received no earned income from sources within the United States. How to amend taxes with turbotax Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. How to amend taxes with turbotax Compensation. How to amend taxes with turbotax   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. How to amend taxes with turbotax Wages, tips, and other pay from your employer that is subject to income tax withholding. How to amend taxes with turbotax Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. How to amend taxes with turbotax Self-employed individual compensation. How to amend taxes with turbotax   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. How to amend taxes with turbotax   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. How to amend taxes with turbotax How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. How to amend taxes with turbotax They are made on your behalf by your employer. How to amend taxes with turbotax Your employer must also make either matching contributions or nonelective contributions. How to amend taxes with turbotax Salary reduction contributions. How to amend taxes with turbotax   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). How to amend taxes with turbotax You can choose to cancel the election at any time during the year. How to amend taxes with turbotax   Salary reduction contributions are also referred to as “elective deferrals. How to amend taxes with turbotax ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. How to amend taxes with turbotax Matching contributions. How to amend taxes with turbotax   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. How to amend taxes with turbotax See How Much Can Be Contributed on Your Behalf below. How to amend taxes with turbotax These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. How to amend taxes with turbotax These contributions are referred to as matching contributions. How to amend taxes with turbotax   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. How to amend taxes with turbotax Nonelective contributions. How to amend taxes with turbotax   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. How to amend taxes with turbotax These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. How to amend taxes with turbotax   One of the requirements your employer must satisfy is notifying the employees that the election was made. How to amend taxes with turbotax For other requirements that your employer must satisfy, see chapter 3 of Publication 560. How to amend taxes with turbotax How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. How to amend taxes with turbotax Salary reduction contributions limit. How to amend taxes with turbotax   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. How to amend taxes with turbotax The limitation remains at $12,000 for 2014. How to amend taxes with turbotax If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. How to amend taxes with turbotax You, not your employer, are responsible for monitoring compliance with these limits. How to amend taxes with turbotax Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. How to amend taxes with turbotax The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. How to amend taxes with turbotax $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. How to amend taxes with turbotax The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. How to amend taxes with turbotax The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. How to amend taxes with turbotax Matching employer contributions limit. How to amend taxes with turbotax   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. How to amend taxes with turbotax These matching contributions cannot be more than 3% of your compensation for the calendar year. How to amend taxes with turbotax See Matching contributions less than 3% below. How to amend taxes with turbotax Example 1. How to amend taxes with turbotax In 2013, Joshua was a participant in his employer's SIMPLE plan. How to amend taxes with turbotax His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). How to amend taxes with turbotax Instead of taking it all in cash, Joshua elected to have 12. How to amend taxes with turbotax 5% of his weekly pay ($100) contributed to his SIMPLE IRA. How to amend taxes with turbotax For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. How to amend taxes with turbotax Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. How to amend taxes with turbotax Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). How to amend taxes with turbotax Example 2. How to amend taxes with turbotax Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. How to amend taxes with turbotax 94% of his weekly pay contributed to his SIMPLE IRA. How to amend taxes with turbotax In this example, Joshua's salary reduction contributions for the year (2. How to amend taxes with turbotax 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). How to amend taxes with turbotax Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. How to amend taxes with turbotax In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. How to amend taxes with turbotax Matching contributions less than 3%. How to amend taxes with turbotax   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. How to amend taxes with turbotax   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. How to amend taxes with turbotax If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. How to amend taxes with turbotax Nonelective employer contributions limit. How to amend taxes with turbotax   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. How to amend taxes with turbotax For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. How to amend taxes with turbotax   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. How to amend taxes with turbotax Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. How to amend taxes with turbotax This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. How to amend taxes with turbotax Example 3. How to amend taxes with turbotax Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. How to amend taxes with turbotax Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. How to amend taxes with turbotax In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). How to amend taxes with turbotax Traditional IRA mistakenly moved to SIMPLE IRA. How to amend taxes with turbotax   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. How to amend taxes with turbotax For more information, see Recharacterizations in chapter 1. How to amend taxes with turbotax Recharacterizing employer contributions. How to amend taxes with turbotax   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. How to amend taxes with turbotax SEPs are discussed in chapter 2 of Publication 560. How to amend taxes with turbotax SIMPLE plans are discussed in this chapter. How to amend taxes with turbotax Converting from a SIMPLE IRA. How to amend taxes with turbotax   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . How to amend taxes with turbotax    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. How to amend taxes with turbotax When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. How to amend taxes with turbotax These rules are discussed in chapter 1. How to amend taxes with turbotax Your employer cannot restrict you from taking distributions from a SIMPLE IRA. How to amend taxes with turbotax Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. How to amend taxes with turbotax If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. How to amend taxes with turbotax See Additional Tax on Early Distributions, later. How to amend taxes with turbotax Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. How to amend taxes with turbotax Two-year rule. How to amend taxes with turbotax   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. How to amend taxes with turbotax The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. How to amend taxes with turbotax   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). How to amend taxes with turbotax Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. How to amend taxes with turbotax If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. How to amend taxes with turbotax If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. How to amend taxes with turbotax Prev  Up  Next   Home   More Online Publications
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What Can You Expect from Appeals?

If your case qualifies for an appeal, an Appeals employee will review the issues of your case with a fresh, objective perspective and schedule a conference with you. Appeals conferences are informal and conducted by correspondence, telephone or in person. Most differences are settled in these appeals without expensive and time-consuming court trials. Appeals will consider any reason you have for disagreement, except for moral, religious, political, constitutional, conscientious objection, or similar grounds.

Our Commitments


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  • In your protest requesting an appeal, list all issues with which you disagree and why, and tell us how you understand the facts and the law.
  • Listen to our explanation of your appeal rights and the Appeals process, including the timeframe to resolve your case.
  • Give us any additional information or documentation that will be helpful to your case within the timeframe specified. If you present new information that you did not provide to the auditor or revenue officer, we may refer that information for further consideration. You will receive their comments, and have an opportunity to respond.
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General Timeframe

First Notice from Appeals

Response times from Appeals can vary, depending on the type of case and the time needed to review the file. Normally, you can expect to hear from an Appeals employee within 90 days after you file your request. If it has been more than 90 days since you filed your request, you should contact the office where you sent your appeal request. They can tell you when they forwarded your case to Appeals. Please allow 90 days from when your file was sent to Appeals for a reply. If the IRS office to which you sent your request cannot provide a reason for the delay you have two options: (1) have that office contact Appeals for an approximate date when Appeals might contact you, (2) call the Appeals Account Resolution Specialist (AARS) at 559-233-1267. The AARS can tell you if your case has been assigned to an Appeals employee and how to contact that employee directly.

Timeframe for Resolving Your Case

The time it takes to resolve your case depends on the facts and circumstances. It could take anywhere from 90 days to a year. Please contact your Appeals Officer or Settlement Officer for a more specific timeframe.

Page Last Reviewed or Updated: 16-Jan-2014

The How To Amend Taxes With Turbotax

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