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Irs Amended Forms

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Irs Amended Forms

Irs amended forms Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Irs amended forms Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Irs amended forms Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Irs amended forms Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Irs amended forms It is intended only as a guide. Irs amended forms Look in this publication for more complete information. Irs amended forms   Appendix A. Irs amended forms Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Irs amended forms Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Irs amended forms Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Irs amended forms Sean enrolled as a full-time graduate student in August 2013 at California State College. Irs amended forms He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Irs amended forms His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Irs amended forms Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Irs amended forms In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Irs amended forms California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Irs amended forms California State College reports amounts billed in 2013 instead of amounts paid during 2013. Irs amended forms In completing Form 8863, the Joneses use the amounts they paid. Irs amended forms Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Irs amended forms Dave and Valerie figure their education credits by completing Form 8863. Irs amended forms They begin Form 8863 on page 2 before completing Part I on page 1. Irs amended forms Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Irs amended forms The Joneses decide to complete Part III for Carey first, as shown later. Irs amended forms They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Irs amended forms The Joneses complete a separate Part III for their son Sean. Irs amended forms They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Irs amended forms They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Irs amended forms Once they have completed Part III for each student, they figure their credits. Irs amended forms The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Irs amended forms They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Irs amended forms The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Irs amended forms They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Irs amended forms They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Irs amended forms The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Irs amended forms The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Irs amended forms They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Irs amended forms This image is too large to be displayed in the current screen. Irs amended forms Please click the link to view the image. Irs amended forms Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Irs amended forms Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Irs amended forms Less adjustments:     a. Irs amended forms Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Irs amended forms Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Irs amended forms Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Irs amended forms Total adjustments (add lines 2a, 2b, and 2c) 0 4. Irs amended forms Adjusted qualified education expenses. Irs amended forms Subtract line 3 from line 1. Irs amended forms If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Irs amended forms Please click the link to view the image. Irs amended forms Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Irs amended forms Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Irs amended forms Less adjustments:     a. Irs amended forms Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Irs amended forms Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Irs amended forms Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Irs amended forms Total adjustments (add lines 2a, 2b, and 2c) 0 4. Irs amended forms Adjusted qualified education expenses. Irs amended forms Subtract line 3 from line 1. Irs amended forms If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Irs amended forms Enter the amount from Form 8863, line 18 1. Irs amended forms 1,190 2. Irs amended forms Enter the amount from Form 8863, line 9 2. Irs amended forms 1,500 3. Irs amended forms Add lines 1 and 2 3. Irs amended forms 2,690 4. Irs amended forms Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Irs amended forms 1,000 5. Irs amended forms Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Irs amended forms 0 6. Irs amended forms Subtract line 5 from line 4 6. Irs amended forms 1,000 7. Irs amended forms   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Irs amended forms 1,000 This image is too large to be displayed in the current screen. Irs amended forms Please click the link to view the image. Irs amended forms Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Irs amended forms Please click the link to view the image. Irs amended forms Carey Jones page 2 This image is too large to be displayed in the current screen. Irs amended forms Please click the link to view the image. Irs amended forms Filled-in Form 8863 Jones page 2 Appendix B. Irs amended forms Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Irs amended forms See the text for definitions and details. Irs amended forms Do not rely on this chart alone. Irs amended forms    Caution:You generally cannot claim more than one benefit for the same education expense. Irs amended forms   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Irs amended forms    40% of the credit may be refundable (limited to $1,000 per student). Irs amended forms Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Irs amended forms , that must be paid to the educational institution, etc. Irs amended forms , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Irs amended forms   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Irs amended forms Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Irs amended forms For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Irs amended forms For each term listed below that has more than one definition, the definition for each education benefit is listed. Irs amended forms Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Irs amended forms If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Irs amended forms Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Irs amended forms They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Irs amended forms For information on a specific benefit, see the appropriate chapter in this publication. Irs amended forms Candidate for a degree:   A student who meets either of the following requirements. Irs amended forms Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Irs amended forms Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Irs amended forms Eligible educational institution:    American opportunity credit. Irs amended forms Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Irs amended forms It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Irs amended forms Coverdell education savings account (ESA). Irs amended forms Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Irs amended forms It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Irs amended forms Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Irs amended forms Education savings bond program. Irs amended forms Same as American opportunity credit in this category. Irs amended forms IRA, early distributions from. Irs amended forms Same as American opportunity credit in this category. Irs amended forms Lifetime learning credit. Irs amended forms Same as American opportunity credit in this category. Irs amended forms Qualified tuition program (QTP). Irs amended forms Same as American opportunity credit in this category. Irs amended forms Scholarships and fellowships. Irs amended forms An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Irs amended forms Student loan, cancellation of. Irs amended forms Same as Scholarships and fellowships in this category. Irs amended forms Student loan interest deduction. Irs amended forms Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Irs amended forms It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Irs amended forms Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Irs amended forms Tuition and fees deduction. Irs amended forms Same as American opportunity credit in this category. Irs amended forms Eligible student:    American opportunity credit. Irs amended forms A student who meets all of the following requirements for the tax year for which the credit is being determined. Irs amended forms Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Irs amended forms Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Irs amended forms For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Irs amended forms Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Irs amended forms Lifetime learning credit. Irs amended forms A student who is enrolled in one or more courses at an eligible educational institution. Irs amended forms Student loan interest deduction. Irs amended forms A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Irs amended forms Tuition and fees deduction. Irs amended forms A student who is enrolled in one or more courses at an eligible educational institution. Irs amended forms Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Irs amended forms Modified adjusted gross income (MAGI):    American opportunity credit. Irs amended forms Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Irs amended forms Coverdell education savings account (ESA). Irs amended forms Same as American opportunity credit in this category. Irs amended forms Education savings bond program. Irs amended forms Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Irs amended forms Lifetime learning credit. Irs amended forms Same as American opportunity credit in this category. Irs amended forms Student loan interest deduction. Irs amended forms Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Irs amended forms Tuition and fees deduction. Irs amended forms Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Irs amended forms Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Irs amended forms Qualified education expenses:   See pertinent chapter for specific items. Irs amended forms    American opportunity credit. Irs amended forms Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Irs amended forms Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Irs amended forms Does not include expenses for room and board. Irs amended forms Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Irs amended forms Coverdell education savings account (ESA). Irs amended forms Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Irs amended forms Many specialized expenses included for K–12. Irs amended forms Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Irs amended forms Education savings bond program. Irs amended forms Tuition and fees required to enroll at or attend an eligible educational institution. Irs amended forms Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Irs amended forms Does not include expenses for room and board. Irs amended forms Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Irs amended forms IRA, early distributions from. Irs amended forms Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Irs amended forms Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Irs amended forms Lifetime learning credit. Irs amended forms Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Irs amended forms Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Irs amended forms Does not include expenses for room and board. Irs amended forms Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Irs amended forms Qualified tuition program (QTP). Irs amended forms Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Irs amended forms Includes expenses for special needs services and computer access. Irs amended forms Scholarships and fellowships. Irs amended forms Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Irs amended forms Course-related items must be required of all students in the course of instruction. Irs amended forms Student loan interest deduction. Irs amended forms Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Irs amended forms Tuition and fees deduction. Irs amended forms Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Irs amended forms Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Irs amended forms Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Irs amended forms To include as tax on your current year's return an amount allowed as a credit in a prior year. Irs amended forms Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Irs amended forms Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Irs amended forms Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Flooding in Alaska

AK-2013-10, June 28, 2013

ANCHORAGE — Victims of flooding that began on May 17, 2013 in parts of Alaska may qualify for tax relief from the Internal Revenue Service.

The President has declared the Alaskan Gateway Regional Education Attendance Area (REAA), Lower Yukon REAA, Yukon Flats REAA and Yukon Koyukuk REAA a federal disaster area. Individuals who reside or have a business in these areas may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after May 17, and on or before July 16, have been postponed to July 16, 2013. This includes the June 17 deadline for second quarter estimated tax payments.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after May 17, and on or before June 3, as long as the deposits are made by June 3, 2013.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The areas listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until July 16 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after May 17 and on or before July 16.

The IRS also gives affected taxpayers until July 16 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after May 17 and on or before July 16.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after May 17 and on or before June 3 provided the taxpayer makes these deposits by June 3.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Alaska/Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 28-Jun-2013

The Irs Amended Forms

Irs amended forms Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. Irs amended forms Ordering forms and publications. Irs amended forms Tax questions. Irs amended forms All material in this publication may be reprinted freely. Irs amended forms A citation to Your Federal Income Tax (2013) would be appropriate. Irs amended forms The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. Irs amended forms However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Irs amended forms This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Irs amended forms Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. Irs amended forms All taxpayers have important rights when working with the IRS. Irs amended forms These rights are described in Your Rights as a Taxpayer in the back of this publication. Irs amended forms What's New This section summarizes important tax changes that took effect in 2013. Irs amended forms Most of these changes are discussed in more detail throughout this publication. Irs amended forms Future developments. Irs amended forms  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. Irs amended forms irs. Irs amended forms gov/pub17. Irs amended forms Additional Medicare Tax. Irs amended forms  Beginning in 2013, a 0. Irs amended forms 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Irs amended forms See Form 8959 and its instructions. Irs amended forms Net Investment Income Tax. Irs amended forms  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Irs amended forms The NIIT is 3. Irs amended forms 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. Irs amended forms See Form 8960 and its instructions. Irs amended forms Change in tax rates. Irs amended forms  The highest tax rate is 39. Irs amended forms 6%. Irs amended forms For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. Irs amended forms Tax rate on net capital gain and qualified dividends. Irs amended forms  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Irs amended forms See chapter 16. Irs amended forms Medical and dental expenses. Irs amended forms  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. Irs amended forms 5% if either you or your spouse is age 65 or older). Irs amended forms See chapter 21. Irs amended forms Personal exemption amount increased for certain taxpayers. Irs amended forms  Your personal exemption is increased to $3,900. Irs amended forms But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Irs amended forms See chapter 3. Irs amended forms Limit on itemized deductions. Irs amended forms  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Irs amended forms See chapter 29. Irs amended forms Same-sex marriages. Irs amended forms  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Irs amended forms See chapter 2. Irs amended forms If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Irs amended forms For details on filing amended returns, see chapter 1. Irs amended forms Health flexible spending arrangements (FSAs). Irs amended forms  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. Irs amended forms See chapter 5. Irs amended forms Expiring credits. Irs amended forms  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. Irs amended forms You cannot claim either one on your 2013 return. Irs amended forms See chapter 37. Irs amended forms Ponzi-type investment schemes. Irs amended forms  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. Irs amended forms See chapter 25. Irs amended forms Home office deduction simplified method. Irs amended forms  If you can take a home office deduction, you may be able to use a simplified method to figure it. Irs amended forms See Publication 587. Irs amended forms Standard mileage rates. Irs amended forms  The 2013 rate for business use of your car is increased to 56½ cents a mile. Irs amended forms See chapter 26. Irs amended forms The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. Irs amended forms See chapter 21. Irs amended forms The 2013 rate for use of your car to move is increased to 24 cents a mile. Irs amended forms See Publication 521, Moving Expenses. Irs amended forms Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. Irs amended forms Many of these items are explained in more detail later in this publication. Irs amended forms Enter your social security number (SSN). Irs amended forms  Enter your SSN in the space provided on your tax form. Irs amended forms If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. Irs amended forms See chapter 1. Irs amended forms Secure your tax records from identity theft. Irs amended forms  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. Irs amended forms An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. Irs amended forms For more information about identity theft and how to reduce your risk from it, see chapter 1. Irs amended forms Taxpayer identification numbers. Irs amended forms  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. Irs amended forms This applies even if the person was born in 2013. Irs amended forms Generally, this number is the person's social security number (SSN). Irs amended forms See chapter 1. Irs amended forms Foreign source income. Irs amended forms  If you are a U. Irs amended forms S. Irs amended forms citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. Irs amended forms S. Irs amended forms law. Irs amended forms This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. Irs amended forms This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). Irs amended forms If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. Irs amended forms For details, see Publication 54, Tax Guide for U. Irs amended forms S. Irs amended forms Citizens and Resident Aliens Abroad. Irs amended forms Foreign financial assets. Irs amended forms  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Irs amended forms Check www. Irs amended forms IRS. Irs amended forms gov/form8938 for details. Irs amended forms Automatic 6-month extension to file tax return. Irs amended forms  You can use Form 4868, Application for Automatic Extension of Time To File U. Irs amended forms S. Irs amended forms Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. Irs amended forms See chapter 1. Irs amended forms Include your phone number on your return. Irs amended forms  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Irs amended forms Please enter your daytime telephone number on your tax form next to your signature and occupation. Irs amended forms If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Irs amended forms Payment of taxes. Irs amended forms   You can pay your taxes online, by phone, or by check or money order. Irs amended forms You can make a direct transfer from your bank account or use a credit or debit card. Irs amended forms If you e-file, you can schedule an electronic payment. Irs amended forms See chapter 1. Irs amended forms Faster ways to file your return. Irs amended forms  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Irs amended forms You can use IRS e-file (electronic filing). Irs amended forms See chapter 1. Irs amended forms Free electronic filing. Irs amended forms  You may be able to file your 2013 taxes online for free. Irs amended forms See chapter 1. Irs amended forms Change of address. Irs amended forms  If you change your address, you should notify the IRS. Irs amended forms See Change of Address in chapter 1. Irs amended forms Refund on a late filed return. Irs amended forms  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. Irs amended forms See chapter 1. Irs amended forms Frivolous tax returns. Irs amended forms  The IRS has published a list of positions that are identified as frivolous. Irs amended forms The penalty for filing a frivolous tax return is $5,000. Irs amended forms See chapter 1. Irs amended forms Filing erroneous claim for refund or credit. Irs amended forms  You may have to pay a penalty if you file an erroneous claim for refund or credit. Irs amended forms See chapter 1. Irs amended forms Privacy Act and paperwork reduction information. Irs amended forms   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. Irs amended forms A complete statement on this subject can be found in your tax form instructions. Irs amended forms Customer service for taxpayers. Irs amended forms  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. Irs amended forms See How To Get Tax Help in the back of this publication. Irs amended forms Preparer e-file mandate. Irs amended forms  Most paid preparers must e-file returns they prepare and file. Irs amended forms Your preparer may make you aware of this requirement and the options available to you. Irs amended forms Treasury Inspector General for Tax Administration. Irs amended forms   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). Irs amended forms You can remain anonymous. Irs amended forms Photographs of missing children. Irs amended forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs amended forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs amended forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs amended forms Introduction This publication covers the general rules for filing a federal income tax return. Irs amended forms It supplements the information contained in your tax form instructions. Irs amended forms It explains the tax law to make sure you pay only the tax you owe and no more. Irs amended forms How this publication is arranged. Irs amended forms   This publication closely follows Form 1040, U. Irs amended forms S. Irs amended forms Individual Income Tax Return. Irs amended forms It is divided into six parts which cover different sections of Form 1040. Irs amended forms Each part is further divided into chapters which generally discuss one line of the form. Irs amended forms Do not worry if you file Form 1040A or Form 1040EZ. Irs amended forms Anything included on a line of either of these forms is also included on Form 1040. Irs amended forms   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. Irs amended forms What is in this publication. Irs amended forms   The publication begins with the rules for filing a tax return. Irs amended forms It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. Irs amended forms It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. Irs amended forms The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. Irs amended forms   Throughout the publication are examples showing how the tax law applies in typical situations. Irs amended forms Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Irs amended forms   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. Irs amended forms References to those other publications are provided for your information. Irs amended forms Icons. Irs amended forms   Small graphic symbols, or icons, are used to draw your attention to special information. Irs amended forms See Table 1 later for an explanation of each icon used in this publication. Irs amended forms What is not covered in this publication. Irs amended forms   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. Irs amended forms This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). Irs amended forms   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. Irs amended forms Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). Irs amended forms Publication 535, Business Expenses. Irs amended forms Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Irs amended forms Help from the IRS. Irs amended forms   There are many ways you can get help from the IRS. Irs amended forms These are explained under How To Get Tax Help in the back of this publication. Irs amended forms Comments and suggestions. Irs amended forms   We welcome your comments about this publication and your suggestions for future editions. Irs amended forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs amended forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs amended forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs amended forms   You can send your comments from www. Irs amended forms irs. Irs amended forms gov/formspubs/. Irs amended forms Click on “More Information” and then on “Comment on Tax Forms and Publications”. Irs amended forms   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs amended forms Ordering forms and publications. Irs amended forms   Visit www. Irs amended forms irs. Irs amended forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs amended forms Internal Revenue Service 1201 N. Irs amended forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs amended forms   If you have a tax question, check the information available on IRS. Irs amended forms gov or call 1-800-829-1040. Irs amended forms We cannot answer tax questions sent to either of the above addresses. Irs amended forms IRS mission. Irs amended forms   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Irs amended forms Table 1. Irs amended forms Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. Irs amended forms An Internet site or an email address. Irs amended forms An address you may need. Irs amended forms Items you should keep in your personal records. Irs amended forms Items you may need to figure or a worksheet you may need to complete and keep for your records. Irs amended forms An important phone number. Irs amended forms Helpful information you may need. Irs amended forms Prev  Up  Next   Home   More Online Publications