File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Instructions For Filing An Amended Tax Return

How Do I File 2010 Tax ReturnAmend Your Tax ReturnHow Do I File A 2011 Tax ReturnState Tax Filing Form2013 Tax Forms 1040ezE File State ReturnHow To File Tax AmendmentWhere To Get Tax Form 1040xTurbotax Deluxe Federal E File 2012Federal Tax Form 1040940 Ez Form2010 Tax Form 1040xWhere To Get 2012 Tax FormsHow To File Amended Return1040ez 2014 FormsFree Online 1040ez FilingFile 1040ez Form2012 Tax Return TurbotaxDo I Amend Tax Return1040 X 20111040ez Instructions 20132012 Form 1040xFiling Taxes With Unemployment Income 2011File State Tax Return Free1040ez Form 2013 InstructionsFile 2009 Taxes For FreeAmended Tax ReturnsFile Only State Taxes Online FreeIrs Ammended ReturnState Tax Return OnlineHr Block 2005 TaxesBlank Printable 1040ez FormInternational Student Tax ReturnHow To Amend Your TaxesIrs Gov Form 1040nrH&r Block Free Tax2012 Tax Return BookletFile Tax Extension OnlineFill Out 1040x Online2012 Tax Return

Instructions For Filing An Amended Tax Return

Instructions for filing an amended tax return Index Symbols 10% owners, Ten-percent owners. Instructions for filing an amended tax return 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Instructions for filing an amended tax return A Acceptance agent, Unexpected payment. Instructions for filing an amended tax return Accounts, offshore, Offshore accounts. Instructions for filing an amended tax return Alien Illegal, Illegal aliens. Instructions for filing an amended tax return Nonresident, Nonresident alien. Instructions for filing an amended tax return Resident, Resident alien. Instructions for filing an amended tax return Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Instructions for filing an amended tax return Allocation information, Failure to provide allocation information. Instructions for filing an amended tax return American Samoa, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Virgin Islands and American Samoa corporations. Instructions for filing an amended tax return Amount to withhold, Determination of amount to withhold. Instructions for filing an amended tax return Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Instructions for filing an amended tax return Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Instructions for filing an amended tax return Banks, interest received by, Banks. Instructions for filing an amended tax return Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Instructions for filing an amended tax return Branch profits tax, Corporation subject to branch profits tax. Instructions for filing an amended tax return C Canada, Exception 3. Instructions for filing an amended tax return , Deposit interest paid to nonresident alien individuals in 2012. Instructions for filing an amended tax return , Deposit interest paid to certain nonresident alien individuals in 2013. Instructions for filing an amended tax return Capital gains, Capital gains (Income Code 9). Instructions for filing an amended tax return Central withholding agreements, Income Code 43. Instructions for filing an amended tax return Consent dividends, Consent dividends. Instructions for filing an amended tax return , Consent dividends. Instructions for filing an amended tax return Contingent interest, Contingent interest. Instructions for filing an amended tax return Controlled foreign corporations, interest paid to, Controlled foreign corporations. Instructions for filing an amended tax return Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Instructions for filing an amended tax return Covenant not to compete, Covenant not to compete. Instructions for filing an amended tax return Crew members, Crew members. Instructions for filing an amended tax return D Dependent personal services, Pay for dependent personal services (Income Code 17). Instructions for filing an amended tax return Allowance for personal exemptions, Withholding exemptions. Instructions for filing an amended tax return Defined, Pay for dependent personal services (Income Code 17). Instructions for filing an amended tax return Exempt from withholding, Graduated rates. Instructions for filing an amended tax return Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Instructions for filing an amended tax return Disregarded entities, Disregarded entities. Instructions for filing an amended tax return Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Instructions for filing an amended tax return Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Instructions for filing an amended tax return Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Instructions for filing an amended tax return In general, Dividends Documentary evidence, Documentary evidence. Instructions for filing an amended tax return , Documentary Evidence, Documentary evidence. Instructions for filing an amended tax return Documentation From foreign beneficial owners and U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Instructions for filing an amended tax return E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Instructions for filing an amended tax return Electronic deposit rules, Electronic deposit requirement. Instructions for filing an amended tax return Employees, Employees. Instructions for filing an amended tax return , Employee. Instructions for filing an amended tax return Employer, Employer. Instructions for filing an amended tax return F Federal unemployment tax, Federal unemployment tax (FUTA). Instructions for filing an amended tax return Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Instructions for filing an amended tax return Financial institutions, Branches of financial institutions. Instructions for filing an amended tax return FIRPTA withholding, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return real property interest. Instructions for filing an amended tax return , U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Instructions for filing an amended tax return Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Instructions for filing an amended tax return 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return branches of foreign banks and foreign insurance companies. Instructions for filing an amended tax return , Income paid to U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return branch of foreign bank or insurance company. Instructions for filing an amended tax return Charitable organizations, Other foreign organizations, associations, and charitable institutions. Instructions for filing an amended tax return Corporations, Foreign corporations. Instructions for filing an amended tax return Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return branches of foreign banks and foreign insurance companies. Instructions for filing an amended tax return , Income paid to U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return branch of foreign bank or insurance company. Instructions for filing an amended tax return Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Instructions for filing an amended tax return Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Instructions for filing an amended tax return Person, Foreign Persons Private foundation, Foreign private foundations. Instructions for filing an amended tax return , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Instructions for filing an amended tax return Trusts, Foreign simple and grantor trust. Instructions for filing an amended tax return Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Instructions for filing an amended tax return , Responsibilities of WT. Instructions for filing an amended tax return , Form 1042. Instructions for filing an amended tax return 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Instructions for filing an amended tax return , Form 1042-S reporting. Instructions for filing an amended tax return , Form 1042 filing. Instructions for filing an amended tax return , Form 1042-S. Instructions for filing an amended tax return 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Instructions for filing an amended tax return 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Instructions for filing an amended tax return 4419, Electronic reporting. Instructions for filing an amended tax return 7004, Extension to file Form 1042. Instructions for filing an amended tax return 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Instructions for filing an amended tax return 8288, Reporting and Paying the Tax, Form 8288, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Withholding Tax Return for Dispositions by Foreign Persons of U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Real Property Interests. Instructions for filing an amended tax return 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Real Property Interests. Instructions for filing an amended tax return 8288-B, Categories (1), (2), and (3). Instructions for filing an amended tax return 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Instructions for filing an amended tax return 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Instructions for filing an amended tax return 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Instructions for filing an amended tax return 8833, Claiming treaty benefits. Instructions for filing an amended tax return 940, Federal unemployment tax (FUTA). Instructions for filing an amended tax return 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Instructions for filing an amended tax return 972, Consent dividends. Instructions for filing an amended tax return SS-4, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Taxpayer Identification Numbers SS-5, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Instructions for filing an amended tax return , Form W-2. Instructions for filing an amended tax return W-4, Alternate withholding procedure. Instructions for filing an amended tax return , Form W-4, Employee's Withholding Allowance Certificate. Instructions for filing an amended tax return , Withholding exemptions. Instructions for filing an amended tax return , Special instructions for Form W-4. Instructions for filing an amended tax return W-7, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Instructions for filing an amended tax return W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Instructions for filing an amended tax return W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Instructions for filing an amended tax return G Gambling winnings, Gambling winnings (Income Code 28). Instructions for filing an amended tax return Graduated rates, Graduated rates. Instructions for filing an amended tax return Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Instructions for filing an amended tax return Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Instructions for filing an amended tax return Guam, Guam or Northern Mariana Islands corporations. Instructions for filing an amended tax return H Help (see Tax help) I Identification number, taxpayer, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Taxpayer Identification Numbers, Identification numbers. Instructions for filing an amended tax return Illegal aliens, Illegal aliens. Instructions for filing an amended tax return Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Instructions for filing an amended tax return Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Instructions for filing an amended tax return Source of, Source of Income Transportation, Transportation income. Instructions for filing an amended tax return Income code 01, Interest paid by U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return obligors—general (Income Code 1). Instructions for filing an amended tax return 02, Interest on real property mortgages (Income Code 2). Instructions for filing an amended tax return 03, Interest paid to controlling foreign corporations (Income Code 3). Instructions for filing an amended tax return 04, Interest paid by foreign corporations (Income Code 4). Instructions for filing an amended tax return 06, Dividends paid by U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return corporations — general (Income Code 6). Instructions for filing an amended tax return 07, Dividends qualifying for direct dividend rate (Income Code 7). Instructions for filing an amended tax return 08, Dividends paid by foreign corporations (Income Code 8). Instructions for filing an amended tax return 09, Capital gains (Income Code 9). Instructions for filing an amended tax return 10, Industrial royalties (Income Code 10). Instructions for filing an amended tax return 11, Motion picture or television copyright royalties (Income Code 11). Instructions for filing an amended tax return 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Instructions for filing an amended tax return 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Instructions for filing an amended tax return 17, Pay for dependent personal services (Income Code 17). Instructions for filing an amended tax return 18, Pay for teaching (Income Code 18). Instructions for filing an amended tax return 19, Pay during studying and training (Income Code 19). Instructions for filing an amended tax return 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Instructions for filing an amended tax return 29, Interest on deposits (Income Code 29). Instructions for filing an amended tax return 30, Original issue discount (Income Code 30). Instructions for filing an amended tax return 50, Other income (Income Code 50). Instructions for filing an amended tax return Independent personal services Defined, Pay for independent personal services (Income Code 16). Instructions for filing an amended tax return Exempt from withholding, Pay for independent personal services (Income Code 16). Instructions for filing an amended tax return , 30% rate. Instructions for filing an amended tax return India, Students and business apprentices from India. Instructions for filing an amended tax return Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Instructions for filing an amended tax return , Installment payments. Instructions for filing an amended tax return Insurance proceeds, Insurance proceeds. Instructions for filing an amended tax return Interest Contingent, Contingent interest. Instructions for filing an amended tax return Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Instructions for filing an amended tax return Deposits, Interest on deposits (Income Code 29). Instructions for filing an amended tax return Foreign business arrangements, Interest from foreign business arrangements. Instructions for filing an amended tax return Foreign corporations, Interest paid by foreign corporations (Income Code 4). Instructions for filing an amended tax return Income, Interest Portfolio, Portfolio interest. Instructions for filing an amended tax return , Interest that does not qualify as portfolio interest. Instructions for filing an amended tax return Real property mortgages, Interest on real property mortgages (Income Code 2). Instructions for filing an amended tax return Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Instructions for filing an amended tax return Qualified, Qualified intermediary. Instructions for filing an amended tax return , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Instructions for filing an amended tax return M Magnetic media reporting, Electronic reporting. Instructions for filing an amended tax return Marketable securities, Marketable securities. Instructions for filing an amended tax return Mexico, Exception 3. Instructions for filing an amended tax return Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Instructions for filing an amended tax return N Non-registered obligations, Obligations not in registered form. Instructions for filing an amended tax return Nonqualified intermediary, Nonqualified intermediary. Instructions for filing an amended tax return , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Instructions for filing an amended tax return Married to U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizen or resident, Married to U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizen or resident alien. Instructions for filing an amended tax return Nonwage pay, Pay that is not wages. Instructions for filing an amended tax return Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Instructions for filing an amended tax return Notional principal contract income, Notional principal contract income. Instructions for filing an amended tax return NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Instructions for filing an amended tax return Obligations: Not in registered form, Obligations not in registered form. Instructions for filing an amended tax return Offshore accounts, Offshore accounts. Instructions for filing an amended tax return Original issue discount, Original issue discount (Income Code 30). Instructions for filing an amended tax return Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Instructions for filing an amended tax return Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Instructions for filing an amended tax return Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Instructions for filing an amended tax return , Smaller partnerships and trusts. Instructions for filing an amended tax return , Smaller partnerships and trusts. Instructions for filing an amended tax return Withholding foreign, Withholding foreign partnership and foreign trust. Instructions for filing an amended tax return , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Instructions for filing an amended tax return Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Instructions for filing an amended tax return Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Instructions for filing an amended tax return Studying, Pay during studying and training (Income Code 19). Instructions for filing an amended tax return Teaching, Pay for teaching (Income Code 18). Instructions for filing an amended tax return Training, Pay during studying and training (Income Code 19). Instructions for filing an amended tax return Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Instructions for filing an amended tax return Form 1042, Penalties Form 8804, Penalties. Instructions for filing an amended tax return Form 8805, Penalties. Instructions for filing an amended tax return Magnetic media, Failure to file electronically. Instructions for filing an amended tax return Trust fund recovery, Trust fund recovery penalty. Instructions for filing an amended tax return Pensions, Pension payments. Instructions for filing an amended tax return , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Instructions for filing an amended tax return Per diem, Per diem paid by the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Government. Instructions for filing an amended tax return Personal service income, Personal service income. Instructions for filing an amended tax return Pooled withholding information, Pooled withholding information. Instructions for filing an amended tax return Portfolio interest, Portfolio interest. Instructions for filing an amended tax return , Interest that does not qualify as portfolio interest. Instructions for filing an amended tax return Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Instructions for filing an amended tax return Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return possession. Instructions for filing an amended tax return , Exception 4. Instructions for filing an amended tax return Q QI withholding agreement, QI withholding agreement. Instructions for filing an amended tax return Qualified intermediary, Qualified intermediary. Instructions for filing an amended tax return , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Instructions for filing an amended tax return Dividends paid by, Dividends paid by U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return corporations — general (Income Code 6). Instructions for filing an amended tax return R Racing purses, Racing purses. Instructions for filing an amended tax return Real property interest Disposition of, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Instructions for filing an amended tax return Registered obligations, Obligations in registered form. Instructions for filing an amended tax return Researchers, Tax treaties. Instructions for filing an amended tax return Resident alien defined, Resident alien. Instructions for filing an amended tax return Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Instructions for filing an amended tax return S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Instructions for filing an amended tax return Scholarship, Scholarships, fellowships, and grants. Instructions for filing an amended tax return , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Instructions for filing an amended tax return , Income from securities. Instructions for filing an amended tax return Services performed outside the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return , Services performed outside the United States. Instructions for filing an amended tax return Short-term obligation, Short-term obligations. Instructions for filing an amended tax return Social security, Social security and Medicare tax. Instructions for filing an amended tax return Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Instructions for filing an amended tax return T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Instructions for filing an amended tax return Dependent personal services, Tax treaties. Instructions for filing an amended tax return Entertainers and athletes, Tax treaties. Instructions for filing an amended tax return Gains, Tax treaties. Instructions for filing an amended tax return Gambling winnings, Tax treaties. Instructions for filing an amended tax return Independent personal services, Tax treaties. Instructions for filing an amended tax return Student, Tax treaties. Instructions for filing an amended tax return Students and trainees, Tax treaties. Instructions for filing an amended tax return Tables, Tax Treaty Tables Teaching, Tax treaties. Instructions for filing an amended tax return Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Instructions for filing an amended tax return Taxpayer identification number (TIN), U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Taxpayer Identification Numbers, Identification numbers. Instructions for filing an amended tax return Exceptions, Exceptions to TIN requirement. Instructions for filing an amended tax return Teachers, Pay for teaching (Income Code 18). Instructions for filing an amended tax return Ten-percent owners, Ten-percent owners. Instructions for filing an amended tax return Territorial limits, Territorial limits. Instructions for filing an amended tax return Totalization agreements, Social security and Medicare tax. Instructions for filing an amended tax return Transportation income, Transportation income. Instructions for filing an amended tax return Travel expenses, Travel expenses. Instructions for filing an amended tax return Trust Territory of the Pacific Islands, Income from U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Instructions for filing an amended tax return Trusts Foreign, Foreign simple and grantor trust. Instructions for filing an amended tax return Smaller, Smaller partnerships and trusts. Instructions for filing an amended tax return Withholding foreign, Withholding foreign partnership and foreign trust. Instructions for filing an amended tax return , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return agent of foreign person, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return agent of foreign person. Instructions for filing an amended tax return U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return branch Foreign bank, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return branches of foreign banks and foreign insurance companies. Instructions for filing an amended tax return , Income paid to U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return branch of foreign bank or insurance company. Instructions for filing an amended tax return Foreign insurance company, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return branches of foreign banks and foreign insurance companies. Instructions for filing an amended tax return , Income paid to U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return branch of foreign bank or insurance company. Instructions for filing an amended tax return Foreign person, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return branches of foreign persons. Instructions for filing an amended tax return U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return national, 30% rate. Instructions for filing an amended tax return U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return real property interest, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return real property interest. Instructions for filing an amended tax return U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return savings bonds, Income from U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Instructions for filing an amended tax return U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return territorial limits, Territorial limits. Instructions for filing an amended tax return U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Virgin Islands, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Virgin Islands and American Samoa corporations. Instructions for filing an amended tax return Unexpected payment, Unexpected payment. Instructions for filing an amended tax return W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Instructions for filing an amended tax return When to withhold, When to withhold. Instructions for filing an amended tax return Withhold, amount to, Determination of amount to withhold. Instructions for filing an amended tax return Withhold, when to, When to withhold. Instructions for filing an amended tax return Withholding Agreements, QI withholding agreement. Instructions for filing an amended tax return , WP and WT withholding agreements. Instructions for filing an amended tax return , Withholding agreements. Instructions for filing an amended tax return , Income Code 43. Instructions for filing an amended tax return Alternative procedure, Alternative procedure. Instructions for filing an amended tax return Certificate, Withholding Certificates, Withholding certificate. Instructions for filing an amended tax return Rate pool, Pooled withholding information. Instructions for filing an amended tax return Real property, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Instructions for filing an amended tax return Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Instructions for filing an amended tax return Exemption, Withholding exemption. Instructions for filing an amended tax return Final payment exemption, Final payment exemption. Instructions for filing an amended tax return Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Instructions for filing an amended tax return Scholarships and fellowship grants, Alternate withholding procedure. Instructions for filing an amended tax return Students, Tax treaties. Instructions for filing an amended tax return Withholding agreements, Withholding agreements. Instructions for filing an amended tax return , Income Code 43. Instructions for filing an amended tax return Prev  Up     Home   More Online Publications
Español

Saving and Investing Scams

  • 'China' Stocks -- Look Beyond the Name Before You Invest
    Economic growth in China and strong performances by the Shanghai and Shenzhen Composite Indices are fueling the touting of low-priced "China" stocks. But some of the companies being touted all too often have no actual connection to China's stock markets.
  • Advance-Fee Scams Target Non-U.S. Investors Using Fake Regulator Web Sites and False Broker Identities
    The Financial Industry Regulatory Authority warns non-U.S. investors that scammers are using fraud -- including setting up phony 'regulator' web sites and fake identities -- to separate you from your money.
  • Financial Seminars Not Always What They Purport to Be
    Consumers who plan to attend free seminars should be aware that in most cases the presenters will promote products and services that are for sale. The Better Business Bureau offers tips to help you recognize good financial seminars from those that don't always have your best interests in mind.
  • FINRA Alert Warns of Japan Earthquake Related Investment Scams
    The Financial Industry Regulatory Authority (FINRA) issued an Investor Alert warning investors of investment scams centered on Japan's recent earthquake and nuclear crisis. The con artists behind these "pump and dump" scams seek to capitalize on the media spotlight on Japan's recent disasters by linking a company's products or services to efforts ranging from the detection of gamma rays and the clean-up of nuclear waste to the development of earthquake-resistant structures.
  • FINRA Investor Alert, Online Tools Help Investors Protect Themselves From Financial Fraud
    The Alert, Avoiding Investment Scams, clearly explains the characteristics of the most commonly used securities frauds, including Ponzi and pyramid schemes, pump- and-dumps and offshore scams. Drawing on ground-breaking research supported by the FINRA Investor Education Foundation, Avoiding Investment Scams lays bare the psychological persuasion tactics used by fraudsters to lure in their victims. These persuasion tactics are constant across a wide variety of frauds.
  • How to Spot the Red Flags of an Investment Seminar Scam
    Falling victim to a fraudulent investment scheme can mean losing anywhere from a few hundred dollars to your life savings. While most people might not see the harm in sitting through an investment seminar, Better Business Bureau recommends researching the investment company first, rather than run the risk of falling for a financial siren song over a free lunch.
  • Keeping Your Account Secure: Tips for Protecting Your Financial Information
    Your brokerage firm has an obligation to safeguard your personal financial information. But even the best procedures cannot prevent all instances of identity theft - especially if the vulnerability lies with you, the customer.
  • Look Before You Leave: Don't Be Misled By Early Retirement Investment Pitches That Promise Too Much
    Early retirement is an alluring prospect. When faced with a pitch that promises that you can cash in your company retirement savings in your 50s, reinvest the money, and live comfortably off the proceeds for the rest of your life, many simply can't say no. But usually they should.
  • National Futures Association Publishes New Spanish-Language Guide to Help Individuals Identify and Avoid Investment Scams
    National Futures Association (NFA) has published a new Spanish-language version of its investor education booklet entitled "Scams and Swindles: An Educational Guide to Avoiding Investment Fraud." The guide describes common characteristics of investment scams and outlines steps individuals can take to avoid them.
  • Oil and Gas Investment Frauds
    If you are contemplating investing a large amount of money, oil and gas wells may be among the options you are considering. Regardless of what investment opportunities you're considering, it is wise to gather all the information you can so you can make an informed decision. And beware.
  • Oil and Gas Scams: Common Red Flags and Steps You Can Take to Protect Yourself
    The Securities and Exchange Commission filed fraud charges against two securities promoters who fraudulently raised $2.2 million through sales of oil and leases to at least 70 investors nationwide. The SEC also issued an investor alert warning investors to beware of solicitations that prey on fears of higher oil and gas prices.
  • Pre-IPO Investment Scams
    The SEC's Office of Investor Education and Advocacy is issuing this Investor Alert to warn you about investment scams that purport to offer investors the opportunity to buy pre-IPO shares of Facebook, Twitter, Groupon, or other popular companies. SEC staff is aware of a number of complaints and inquiries about these types of pre-IPO investment scams, which may be promoted on social media and Internet sites, by telephone, email, in person, or by other means.
  • Save Your Energy and Money -- Don't Fall for Energy Stock Scams
    The Financial Industry Regulatory Authority has issued an alert to warn investors about fax, email and even cell phone text message scams that promise high returns in exchange for little risk-- and to provide information on how to invest wisely in the energy or any other sector.

The Instructions For Filing An Amended Tax Return

Instructions for filing an amended tax return Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Instructions for filing an amended tax return However, you can still choose to use the previous carryback period. Instructions for filing an amended tax return You also can choose not to carry back an NOL and only carry it forward. Instructions for filing an amended tax return Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Instructions for filing an amended tax return The instructions for this form will be revised to reflect the new law. Instructions for filing an amended tax return Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. Instructions for filing an amended tax return A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. Instructions for filing an amended tax return Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. Instructions for filing an amended tax return Other 2001 Changes Other changes are discussed in the following chapters. Instructions for filing an amended tax return Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. Instructions for filing an amended tax return You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). Instructions for filing an amended tax return This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. Instructions for filing an amended tax return Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. Instructions for filing an amended tax return Eligible educator. Instructions for filing an amended tax return   You are an eligible educator if, for the tax year, you meet the following requirements. Instructions for filing an amended tax return You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. Instructions for filing an amended tax return You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. Instructions for filing an amended tax return Qualified expenses. Instructions for filing an amended tax return   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. Instructions for filing an amended tax return For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. Instructions for filing an amended tax return   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. Instructions for filing an amended tax return The interest on qualified U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. Instructions for filing an amended tax return Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. Instructions for filing an amended tax return This provision, as it applies to the AMT, was originally scheduled to expire after 2001. Instructions for filing an amended tax return Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. Instructions for filing an amended tax return Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. Instructions for filing an amended tax return Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. Instructions for filing an amended tax return Before 2003, the amounts were $200 and $400. Instructions for filing an amended tax return The same rule applies for the exclusion of employer-provided dependent care benefits. Instructions for filing an amended tax return For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. Instructions for filing an amended tax return Prev  Up  Next   Home   More Online Publications