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Irs Amended Tax Return

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Irs Amended Tax Return

Irs amended tax return 3. Irs amended tax return   Gifts Table of Contents If you give gifts in the course of your trade or business, you can deduct all or part of the cost. Irs amended tax return This chapter explains the limits and rules for deducting the costs of gifts. Irs amended tax return $25 limit. Irs amended tax return   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. Irs amended tax return A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. Irs amended tax return   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. Irs amended tax return This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use. Irs amended tax return   If you and your spouse both give gifts, both of you are treated as one taxpayer. Irs amended tax return It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. Irs amended tax return If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. Irs amended tax return Example. Irs amended tax return Bob Jones sells products to Local Company. Irs amended tax return He and his wife, Jan, gave Local Company three gourmet gift baskets to thank them for their business. Irs amended tax return They paid $80 for each gift basket, or $240 total. Irs amended tax return Three of Local Company's executives took the gift baskets home for their families' use. Irs amended tax return Bob and Jan have no independent business relationship with any of the executives' other family members. Irs amended tax return They can deduct a total of $75 ($25 limit × 3) for the gift baskets. Irs amended tax return Incidental costs. Irs amended tax return   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. Irs amended tax return   A cost is incidental only if it does not add substantial value to the gift. Irs amended tax return For example, the cost of gift wrapping is an incidental cost. Irs amended tax return However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. Irs amended tax return Exceptions. Irs amended tax return   The following items are not considered gifts for purposes of the $25 limit. Irs amended tax return An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. Irs amended tax return Examples include pens, desk sets, and plastic bags and cases. Irs amended tax return Signs, display racks, or other promotional material to be used on the business premises of the recipient. Irs amended tax return    Figure B. Irs amended tax return When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. Irs amended tax return (Do not use this chart if your home is your principal place of business. Irs amended tax return See Office in the home . Irs amended tax return ) Please click here for the text description of the image. Irs amended tax return Figure B. Irs amended tax return When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1. Irs amended tax return 162-1(a); RR 55–109; RR 94–47 Gift or entertainment. Irs amended tax return   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Irs amended tax return However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. Irs amended tax return    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. Irs amended tax return You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. Irs amended tax return   You can change your treatment of the tickets at a later date by filing an amended return. Irs amended tax return Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. Irs amended tax return    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Irs amended tax return You cannot choose, in this case, to treat the cost of the tickets as a gift expense. Irs amended tax return Prev  Up  Next   Home   More Online Publications
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Marine Mammal Commission

The Marine Mammal Commission is an independent federal agency that provides oversight of all marine mammal conservation policies and programs carried out by federal regulatory agencies.

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Phone Number: (301) 504-0087

The Irs Amended Tax Return

Irs amended tax return 5. Irs amended tax return   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. Irs amended tax return Line 2. Irs amended tax return Lines 3a and 3b. Irs amended tax return Lines 4a and 4b. Irs amended tax return Line 5. Irs amended tax return Line 6. Irs amended tax return Line 7. Irs amended tax return Line 9. Irs amended tax return Line 15. Irs amended tax return Illustrated Example of Form 5074Part I. Irs amended tax return Part II. Irs amended tax return Part III. Irs amended tax return Illustrated Example of Form 8689Part I. Irs amended tax return Part II. Irs amended tax return Part III. Irs amended tax return Part IV. Irs amended tax return Use the following examples to help you complete the correct attachment to your Form 1040. Irs amended tax return The completed form for each example is shown on the pages that follow. Irs amended tax return Illustrated Example of Form 4563 John Black is a U. Irs amended tax return S. Irs amended tax return citizen, single, and under 65. Irs amended tax return He was a bona fide resident of American Samoa during all of 2013. Irs amended tax return John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. Irs amended tax return S. Irs amended tax return corporations) is more than his adjusted filing requirement for single filers under 65. Irs amended tax return (See Filing Requirement if Possession Income Is Excluded in chapter 4. Irs amended tax return ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. Irs amended tax return See Bona Fide Resident of American Samoa in chapter 3. Irs amended tax return Completing Form 4563. Irs amended tax return   John enters his name and social security number at the top of the form. Irs amended tax return Line 1. Irs amended tax return   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. Irs amended tax return Because he is still a bona fide resident, he enters “not ended” in the second blank space. Irs amended tax return Line 2. Irs amended tax return   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. Irs amended tax return Lines 3a and 3b. Irs amended tax return   He checks “No” on line 3a because no family members lived with him. Irs amended tax return He leaves line 3b blank. Irs amended tax return Lines 4a and 4b. Irs amended tax return   He checks “No” on line 4a because he did not maintain a home outside American Samoa. Irs amended tax return He leaves line 4b blank. Irs amended tax return Line 5. Irs amended tax return   He enters the name and address of his employer, Samoa Products Co. Irs amended tax return It is a private American Samoa corporation. Irs amended tax return Line 6. Irs amended tax return   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. Irs amended tax return That was his only trip outside American Samoa during the year. Irs amended tax return Line 7. Irs amended tax return   He enters the $24,000 in wages he received from Samoa Products Co. Irs amended tax return Line 9. Irs amended tax return   He received $220 in dividends from an American Samoa corporation, which he enters here. Irs amended tax return He also received $10,000 of dividends from a U. Irs amended tax return S. Irs amended tax return corporation, but he will enter that amount only on his Form 1040 because the U. Irs amended tax return S. Irs amended tax return dividends do not qualify for the possession exclusion. Irs amended tax return Line 15. Irs amended tax return   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. Irs amended tax return He will not enter his excluded income on Form 1040. Irs amended tax return However, he will attach his completed Form 4563 to his Form 1040. Irs amended tax return Illustrated Example of Form 5074 Tracy Grey is a U. Irs amended tax return S. Irs amended tax return citizen who is a self-employed fisheries consultant with a tax home in New York. Irs amended tax return Her only income for 2013 was net self-employment income of $80,000. Irs amended tax return Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. Irs amended tax return Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. Irs amended tax return She was not a bona fide resident of Guam during 2013. Irs amended tax return Tracy completes Form 1040 (not illustrated), reporting her worldwide income. Irs amended tax return Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. Irs amended tax return All amounts reported on Form 5074 are also reported on her Form 1040. Irs amended tax return See U. Irs amended tax return S. Irs amended tax return Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. Irs amended tax return Completing Form 5074. Irs amended tax return   Tracy enters her name and social security number at the top of the form. Irs amended tax return Part I. Irs amended tax return   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. Irs amended tax return She has no other income from Guam, so the total on line 16 is $20,000. Irs amended tax return Part II. Irs amended tax return   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. Irs amended tax return She enters $1,413 on line 21 and line 28. Irs amended tax return Her adjusted gross income on line 29 is $18,587. Irs amended tax return Part III. Irs amended tax return   Tracy made estimated tax payments of $1,409. Irs amended tax return She enters this amount on line 30, and again on line 34 as the total payments. Irs amended tax return Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. Irs amended tax return In 2013, they received $14,400 in income from the rental of a condominium they own in the U. Irs amended tax return S. Irs amended tax return Virgin Islands (USVI). Irs amended tax return The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. Irs amended tax return They were not bona fide residents of the USVI during the entire tax year. Irs amended tax return The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). Irs amended tax return The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. Irs amended tax return The Morenos also complete Form 8689 to determine how much of their U. Irs amended tax return S. Irs amended tax return tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. Irs amended tax return S. Irs amended tax return Virgin Islands. Irs amended tax return See U. Irs amended tax return S. Irs amended tax return Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. Irs amended tax return The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. Irs amended tax return At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. Irs amended tax return The Virgin Islands Bureau of Internal Revenue will process this copy. Irs amended tax return Completing Form 8689. Irs amended tax return   Juan and Carla enter their names and Juan's social security number at the top of the form. Irs amended tax return Part I. Irs amended tax return   The Morenos enter their income from the USVI in Part I (see later). Irs amended tax return The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. Irs amended tax return The Morenos' total USVI income of $6,700 is entered on line 16. Irs amended tax return Part II. Irs amended tax return   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. Irs amended tax return Their USVI adjusted gross income (AGI) is $6,700. Irs amended tax return Part III. Irs amended tax return   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). Irs amended tax return Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. Irs amended tax return   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. Irs amended tax return Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. Irs amended tax return 122) and enter that as a decimal on line 34. Irs amended tax return They then apply that percentage to the U. Irs amended tax return S. Irs amended tax return tax entered on line 32 to find the amount of U. Irs amended tax return S. Irs amended tax return tax allocated to USVI income ($4,539 x 0. Irs amended tax return 122 = $554), and enter that amount on line 35. Irs amended tax return Part IV. Irs amended tax return   Part IV is used to show payments of income tax to the USVI only. Irs amended tax return The Morenos had no tax withheld by the U. Irs amended tax return S. Irs amended tax return Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. Irs amended tax return They include this amount ($400) in the total payments on Form 1040, line 72. Irs amended tax return On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. Irs amended tax return The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. Irs amended tax return   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. Irs amended tax return They enter this amount on line 45. Irs amended tax return They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. Irs amended tax return The Morenos will pay their USVI tax at the same time they file the copy of their U. Irs amended tax return S. Irs amended tax return income tax return with the U. Irs amended tax return S. Irs amended tax return Virgin Islands. Irs amended tax return This image is too large to be displayed in the current screen. Irs amended tax return Please click the link to view the image. Irs amended tax return Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. Irs amended tax return Please click the link to view the image. Irs amended tax return Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. Irs amended tax return Please click the link to view the image. Irs amended tax return Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications