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

Irs Amendment

Irs Form 1040x 2011Software For 1040nrH&r Block 1040x1040ez Tax Year 2012Free Tax FilingFile Federal And State Taxes Free OnlineIrs Tax Forms 2011 DownloadFile State Taxes Only For FreeNonresidents State Tax FormsFile State Taxes Only Online Free990 Ez FormInstructions For Filing An Amended Tax ReturnCan I E File 1040x2012 Tax FormsNeed To File 2006 Tax ReturnWww.irs.gov1040x2009 Tax Return Forms1040ez Form OnlineCan Amended Returns Be E FiledIrs 1040ez 2012Does A Full Time Student Have To File TaxesFree State FileTaxes For MilitaryH&r Block Online Tax2010 Form 1040ezComplete 2005 Taxes OnlineIrs E File ApplicationH&r Block On LineFile Amended Tax Return 2011H&r Block Free File 2011Federal Tax Return 2012Ez Tax Filing1040ez 2013 File Online1040 Short FormIrs 1040 Ez 2012Free Tax ReturnsIrs 1040 Ez OnlinePrintable Tax Forms 1040ezFile 2009 Tax ReturnForms To File 2012 Taxes

Irs Amendment

Irs amendment Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. Irs amendment Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. Irs amendment Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Irs amendment Any forgiven tax liability owed to the IRS will not have to be paid. Irs amendment Any forgiven tax liability that has already been paid will be refunded. Irs amendment (See Refund of Taxes Paid, later. Irs amendment ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Irs amendment Then read Amount of Tax Forgiven. Irs amendment Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Irs amendment Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Irs amendment See Minimum Amount of Relief later under Amount of Tax Forgiven. Irs amendment Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Irs amendment Oklahoma City attack. Irs amendment   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. Irs amendment Example 1. Irs amendment A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Irs amendment His income tax is forgiven for 1994 and 1995. Irs amendment Example 2. Irs amendment A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Irs amendment She subsequently died of her wounds in 1996. Irs amendment Her income tax is forgiven for 1994, 1995, and 1996. Irs amendment September 11 attacks and anthrax attacks. Irs amendment   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. Irs amendment Example 1. Irs amendment A Pentagon employee died in the September 11 attack. Irs amendment Her income tax is forgiven for 2000 and 2001. Irs amendment Example 2. Irs amendment A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Irs amendment His income tax liability is forgiven for 2000, 2001, and 2002. Irs amendment Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Irs amendment On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Irs amendment To figure the tax to be forgiven, use the following worksheets. Irs amendment Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Irs amendment Use Worksheet B for any eligible year the decedent filed a joint return. Irs amendment See the illustrated Worksheet B near the end of this publication. Irs amendment Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Irs amendment Instead, complete Worksheet C and file a return for the decedent's last tax year. Irs amendment See Minimum Amount of Relief, later. Irs amendment If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Irs amendment In English–7 a. Irs amendment m. Irs amendment to 10 p. Irs amendment m. Irs amendment local time. Irs amendment In Spanish–8 a. Irs amendment m. Irs amendment to 9:30 p. Irs amendment m. Irs amendment local time. Irs amendment Both spouses died. Irs amendment   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Irs amendment Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Irs amendment If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Irs amendment However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Irs amendment The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. Irs amendment Residents of community property states. Irs amendment   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Irs amendment Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. Irs amendment Worksheet B. Irs amendment Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Irs amendment 1       2 Enter the decedent's taxable income. Irs amendment Figure taxable income as if a separate return had been filed. Irs amendment See the instructions. Irs amendment 2       3 Enter the decedent's total tax. Irs amendment See the instructions. Irs amendment 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Irs amendment See the instructions. Irs amendment 4       5 Subtract line 4 from line 3. Irs amendment 5       6 Enter the surviving spouse's taxable income. Irs amendment Figure taxable income as if a separate return had been filed. Irs amendment See the instructions. Irs amendment 6       7 Enter the surviving spouse's total tax. Irs amendment See the instructions. Irs amendment 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Irs amendment 8       9 Subtract line 8 from line 7. Irs amendment 9       10 Add lines 5 and 9. Irs amendment 10       11 Enter the total tax from the joint return. Irs amendment See Table 1 on page 5 for the line number for years before 2002. Irs amendment 11       12 Add lines 4 and 8. Irs amendment 12       13 Subtract line 12 from line 11. Irs amendment 13       14 Divide line 5 by line 10. Irs amendment Enter the result as a decimal. Irs amendment 14       15 Tax to be forgiven. Irs amendment Multiply line 13 by line 14 and enter the result. Irs amendment 15       Note. Irs amendment If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Irs amendment Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Irs amendment If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Irs amendment The IRS will determine the amount to be refunded. Irs amendment Worksheet B. Irs amendment Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Irs amendment 1       2 Enter the decedent's taxable income. Irs amendment Figure taxable income as if a separate return had been filed. Irs amendment See the instructions. Irs amendment 2       3 Enter the decedent's total tax. Irs amendment See the instructions. Irs amendment 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Irs amendment See the instructions. Irs amendment 4       5 Subtract line 4 from line 3. Irs amendment 5       6 Enter the surviving spouse's taxable income. Irs amendment Figure taxable income as if a separate return had been filed. Irs amendment See the instructions. Irs amendment 6       7 Enter the surviving spouse's total tax. Irs amendment See the instructions. Irs amendment 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Irs amendment 8       9 Subtract line 8 from line 7. Irs amendment 9       10 Add lines 5 and 9. Irs amendment 10       11 Enter the total tax from the joint return. Irs amendment See Table 1 on page 5 for the line number for years before 2002. Irs amendment 11       12 Add lines 4 and 8. Irs amendment 12       13 Subtract line 12 from line 11. Irs amendment 13       14 Divide line 5 by line 10. Irs amendment Enter the result as a decimal. Irs amendment 14       15 Tax to be forgiven. Irs amendment Multiply line 13 by line 14 and enter the result. Irs amendment 15       Note. Irs amendment If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Irs amendment Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Irs amendment If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Irs amendment The IRS will determine the amount to be refunded. Irs amendment Instructions for Worksheet B Table 1. Irs amendment Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Irs amendment * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Irs amendment ** File Form 4506 to get a transcript of the decedent's account. Irs amendment Table 1. Irs amendment Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Irs amendment * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Irs amendment ** File Form 4506 to get a transcript of the decedent's account. Irs amendment Lines 2 and 6. Irs amendment   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Irs amendment   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Irs amendment Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Irs amendment Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. Irs amendment   Allocate business deductions to the owner of the business. Irs amendment Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Irs amendment Lines 3 and 7. Irs amendment   Figure the total tax as if a separate return had been filed. Irs amendment The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. Irs amendment When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. Irs amendment   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. Irs amendment If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Irs amendment Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. Irs amendment Line 4. Irs amendment   Enter the total, if any, of the following taxes. Irs amendment Self-employment tax. Irs amendment Social security and Medicare tax on tip income not reported to employer. Irs amendment Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Irs amendment Tax on excess accumulation in qualified retirement plans. Irs amendment Household employment taxes. Irs amendment Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Irs amendment Tax on golden parachute payments. Irs amendment Minimum Amount of Relief The minimum amount of relief is $10,000. Irs amendment If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. Irs amendment The IRS will refund the difference as explained under Refund of Taxes Paid. Irs amendment Use Worksheet C to figure the additional tax payment. Irs amendment But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Irs amendment Example 1. Irs amendment An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Irs amendment The $6,400 is eligible for forgiveness. Irs amendment The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Irs amendment Example 2. Irs amendment A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Irs amendment The IRS will treat $10,000 as a tax payment for 2001. Irs amendment Income received after date of death. Irs amendment   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Irs amendment Examples are the final paycheck or dividends on stock owned by the decedent. Irs amendment However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). Irs amendment Nonqualifying income. Irs amendment   The following income is not exempt from tax. Irs amendment The tax on it is not eligible for forgiveness. Irs amendment Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Irs amendment Amounts that would not have been payable but for an action taken after September 11, 2001. Irs amendment The following are examples of nonqualifying income. Irs amendment Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Irs amendment Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. Irs amendment Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. Irs amendment Interest on savings bonds cashed by the beneficiary of the decedent. Irs amendment If you are responsible for the estate of a decedent, see Publication 559. Irs amendment Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Irs amendment Instructions for lines 2–9 of Worksheet C. Irs amendment   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. Irs amendment To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Irs amendment Or, if special requirements are met, you can use the alternative computation instead. Irs amendment See Alternative computation, later. Irs amendment   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Irs amendment Use Form 1041 to figure what the taxable income would be without including the exempt income. Irs amendment Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). Irs amendment Alternative computation. Irs amendment   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. Irs amendment You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. Irs amendment The estate claimed an income distribution deduction on line 18 (Form 1041). Irs amendment Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Irs amendment If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. Irs amendment If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Irs amendment Complete the rest of Worksheet C to determine the additional payment allowed. Irs amendment Worksheet C. Irs amendment Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Irs amendment Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Irs amendment 1 Minimum relief amount. Irs amendment Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Irs amendment 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Irs amendment 3       4 Add lines 2 and 3. Irs amendment 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Irs amendment (See Income received after date of death on page 5. Irs amendment ) 5       6 Add lines 4 and 5. Irs amendment 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Irs amendment 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Irs amendment 8       9 Tax on exempt income. Irs amendment Subtract line 8 from line 7. Irs amendment 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Irs amendment If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Irs amendment 10       11 Add lines 9 and 10. Irs amendment 11   12 Additional payment allowed. Irs amendment If line 11 is $10,000 or more, enter -0- and stop here. Irs amendment No additional amount is allowed as a tax payment. Irs amendment Otherwise, subtract line 11 from line 1 and enter the result. Irs amendment 12   Note. Irs amendment The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Irs amendment Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Irs amendment If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Irs amendment Write "Sec. Irs amendment 692(d)(2) Payment" and the amount to the right of the entry space. Irs amendment Also indicate whether a Form 1041 is being filed for the decedent's estate. Irs amendment If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Irs amendment Write “Sec. Irs amendment 692(d)(2) Payment” on the dotted line to the left of the entry space. Irs amendment Worksheet C. Irs amendment Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Irs amendment Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Irs amendment 1 Minimum relief amount. Irs amendment Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Irs amendment 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Irs amendment 3       4 Add lines 2 and 3. Irs amendment 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Irs amendment (See Income received after date of death on page 5. Irs amendment ) 5       6 Add lines 4 and 5. Irs amendment 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Irs amendment 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Irs amendment 8       9 Tax on exempt income. Irs amendment Subtract line 8 from line 7. Irs amendment 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Irs amendment If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Irs amendment 10       11 Add lines 9 and 10. Irs amendment 11   12 Additional payment allowed. Irs amendment If line 11 is $10,000 or more, enter -0- and stop here. Irs amendment No additional amount is allowed as a tax payment. Irs amendment Otherwise, subtract line 11 from line 1 and enter the result. Irs amendment 12   Note. Irs amendment The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Irs amendment Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Irs amendment If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Irs amendment Write "Sec. Irs amendment 692(d)(2) Payment" and the amount to the right of the entry space. Irs amendment Also indicate whether a Form 1041 is being filed for the decedent's estate. Irs amendment If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Irs amendment Write “Sec. Irs amendment 692(d)(2) Payment” on the dotted line to the left of the entry space. Irs amendment Worksheet D. Irs amendment Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Irs amendment (See Income received after date of death on page 5. Irs amendment ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Irs amendment 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Irs amendment 5   6 Estate's tax on exempt income. Irs amendment Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Irs amendment Figure the total tax that would have been payable by all beneficiaries. Irs amendment Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Irs amendment Add the amounts by which each beneficiary's income tax is increased. Irs amendment 7   8 Add lines 6 and 7. Irs amendment Enter this amount on line 9 of Worksheet C. Irs amendment 8   Worksheet D. Irs amendment Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Irs amendment (See Income received after date of death on page 5. Irs amendment ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Irs amendment 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Irs amendment 5   6 Estate's tax on exempt income. Irs amendment Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Irs amendment Figure the total tax that would have been payable by all beneficiaries. Irs amendment Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Irs amendment Add the amounts by which each beneficiary's income tax is increased. Irs amendment 7   8 Add lines 6 and 7. Irs amendment Enter this amount on line 9 of Worksheet C. Irs amendment 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Irs amendment Income tax liabilities that have been paid. Irs amendment Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Irs amendment See Minimum Amount of Relief, earlier. Irs amendment Example 1. Irs amendment A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Irs amendment The total, $14,000, is eligible for tax forgiveness. Irs amendment However, he paid only $13,000 of that amount. Irs amendment The IRS will refund the $13,000 paid. Irs amendment Example 2. Irs amendment A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Irs amendment The child qualifies for the minimum relief of $10,000. Irs amendment The $10,000 is treated as a tax payment for 2001 and will be refunded. Irs amendment Period for filing a claim for credit or refund. Irs amendment   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. Irs amendment For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. Irs amendment To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. Irs amendment Extension of time for victims of Oklahoma City attack. Irs amendment   The period described above has been extended for victims of the Oklahoma City attack. Irs amendment Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Irs amendment How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Irs amendment Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. Irs amendment Return required but not yet filed. Irs amendment   File Form 1040 if the decedent was a U. Irs amendment S. Irs amendment citizen or resident. Irs amendment File Form 1040NR if the decedent was a nonresident alien. Irs amendment A nonresident alien is someone who is not a U. Irs amendment S. Irs amendment citizen or resident. Irs amendment Return required and already filed. Irs amendment   File a separate Form 1040X for each year you are claiming tax relief. Irs amendment Return not required and not filed. Irs amendment   File Form 1040 only for the year of death if the decedent was a U. Irs amendment S. Irs amendment citizen or resident. Irs amendment File Form 1040NR if the decedent was a nonresident alien. Irs amendment Return not required but already filed. Irs amendment   File Form 1040X only for the year of death. Irs amendment How to complete the returns. Irs amendment   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Irs amendment Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Irs amendment If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Irs amendment If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. Irs amendment Also, please write one of the following across the top of page 1 of each return. Irs amendment KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Irs amendment ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. Irs amendment If you need a copy, use Form 4506. Irs amendment The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Irs amendment Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Irs amendment Send Form 4506 to the address shown in the form instructions. Irs amendment Taxpayer identification number. Irs amendment   A taxpayer identification number must be furnished on the decedent's returns. Irs amendment This is usually the decedent's social security number (SSN). Irs amendment However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Irs amendment If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Irs amendment S. Irs amendment income tax return for any tax year, do not apply for an ITIN. Irs amendment You may claim a refund by filing Form 1040NR without an SSN or ITIN. Irs amendment Necessary Documents Please attach the following documents to the return or amended return. Irs amendment Proof of death. Irs amendment   Attach a copy of the death certificate. Irs amendment If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Irs amendment Form 1310. Irs amendment   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Irs amendment You are a surviving spouse filing an original or amended joint return with the decedent. Irs amendment You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. Irs amendment A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Irs amendment A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Irs amendment      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. Irs amendment Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Irs amendment Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Irs amendment Use one of the addresses shown below. Irs amendment Where you file the returns or claims depends on whether you use the U. Irs amendment S. Irs amendment Postal Service or a private delivery service. Irs amendment Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Irs amendment U. Irs amendment S. Irs amendment Postal Service. Irs amendment   If you use the U. Irs amendment S. Irs amendment Postal Service, file these returns and claims at the following address. Irs amendment Internal Revenue Service P. Irs amendment O. Irs amendment Box 4053 Woburn, MA 01888 Private delivery service. Irs amendment   Private delivery services cannot deliver items to P. Irs amendment O. Irs amendment boxes. Irs amendment If you use a private delivery service, file these returns and claims at the following address. Irs amendment Internal Revenue Service Stop 661 310 Lowell St. Irs amendment Andover, MA 01810 Designated private delivery services. Irs amendment   You can use the following private delivery services to file these returns and claims. Irs amendment Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Irs amendment DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Irs amendment Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Irs amendment United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs amendment M. Irs amendment , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs amendment The private delivery service can tell you how to get written proof of the mailing date. Irs amendment Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Irs amendment September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Irs amendment Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Irs amendment These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Irs amendment No withholding applies to these payments. Irs amendment Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Irs amendment Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Irs amendment Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Irs amendment (A personal residence can be a rented residence or one you own. Irs amendment ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Irs amendment Qualified disaster relief payments also include the following. Irs amendment Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. Irs amendment Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Irs amendment Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Irs amendment Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. Irs amendment Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Irs amendment Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. Irs amendment However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. Irs amendment If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. Irs amendment For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Irs amendment If that period has expired, you are granted an extension. Irs amendment You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Irs amendment On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Irs amendment 102(b)(2). Irs amendment ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. Irs amendment The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Irs amendment Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. Irs amendment Bureau of Justice Assistance payments. Irs amendment   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. Irs amendment Government plan annuity. Irs amendment   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. Irs amendment This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Irs amendment For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Irs amendment More information. Irs amendment   For more information, see Publication 559. Irs amendment Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Irs amendment The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Irs amendment If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Irs amendment Affected taxpayers. Irs amendment   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Irs amendment Any individual whose main home is located in a covered area (defined later). Irs amendment Any business entity or sole proprietor whose principal place of business is located in a covered area. Irs amendment Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Irs amendment The main home or principal place of business does not have to be located in the covered area. Irs amendment Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Irs amendment Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Irs amendment The spouse on a joint return with a taxpayer who is eligible for postponements. Irs amendment Any other person determined by the IRS to be affected by a terrorist attack. Irs amendment Covered area. Irs amendment   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. Irs amendment Abatement of interest. Irs amendment   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Irs amendment Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. Irs amendment You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Irs amendment The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Irs amendment The due date (with extensions) for the 2000 return. Irs amendment For more information about disaster area losses, see Publication 547. Irs amendment Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. Irs amendment The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Irs amendment The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Irs amendment These credits may reduce or eliminate the estate tax due. Irs amendment A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. Irs amendment Recovery from the September 11th Victim Compensation Fund. Irs amendment   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Irs amendment However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Irs amendment Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Irs amendment Which estates must file a return. Irs amendment   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Irs amendment S. Irs amendment citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Irs amendment Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Irs amendment Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Irs amendment S. Irs amendment Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Irs amendment Where to file. Irs amendment   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. Irs amendment Internal Revenue Service E & G Department/Stop 824T 201 W. Irs amendment Rivercenter Blvd. Irs amendment Covington, KY 41011 More information. Irs amendment   For more information on the federal estate tax, see the instructions for Form 706. Irs amendment Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. Irs amendment The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. Irs amendment However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Irs amendment For information about these requirements, see Internal Revenue Code section 5891. Irs amendment Worksheet B Illustrated. Irs amendment Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Irs amendment 1 2000 2001   2 Enter the decedent's taxable income. Irs amendment Figure taxable income as if a separate return had been filed. Irs amendment See the instructions. Irs amendment 2 $17,259 $14,295   3 Enter the decedent's total tax. Irs amendment See the instructions. Irs amendment 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Irs amendment See the instructions. Irs amendment 4 3,532 3,109   5 Subtract line 4 from line 3. Irs amendment 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Irs amendment Figure taxable income as if a separate return had been filed. Irs amendment See the instructions for line 2. Irs amendment 6 29,025 29,850   7 Enter the surviving spouse's total tax. Irs amendment See the instructions. Irs amendment 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Irs amendment 8 0 0   9 Subtract line 8 from line 7. Irs amendment 9 5,277 5,391   10 Add lines 5 and 9. Irs amendment 10 7,868 7,532   11 Enter the total tax from the joint return. Irs amendment See Table 1 on page 5 for the line number for years before 2002. Irs amendment 11 10,789 9,728   12 Add lines 4 and 8. Irs amendment 12 3,532 3,109   13 Subtract line 12 from line 11. Irs amendment 13 7,257 6,619   14 Divide line 5 by line 10. Irs amendment Enter the result as a decimal. Irs amendment 14 . Irs amendment 329 . Irs amendment 284   15 Tax to be forgiven. Irs amendment Multiply line 13 by line 14 and enter the result. Irs amendment 15 $2,388 $1,880   Note. Irs amendment If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Irs amendment Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Irs amendment If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Irs amendment The IRS will determine the amount to be refunded. Irs amendment Worksheet B Illustrated. Irs amendment Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Irs amendment 1 2000 2001   2 Enter the decedent's taxable income. Irs amendment Figure taxable income as if a separate return had been filed. Irs amendment See the instructions. Irs amendment 2 $17,259 $14,295   3 Enter the decedent's total tax. Irs amendment See the instructions. Irs amendment 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Irs amendment See the instructions. Irs amendment 4 3,532 3,109   5 Subtract line 4 from line 3. Irs amendment 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Irs amendment Figure taxable income as if a separate return had been filed. Irs amendment See the instructions for line 2. Irs amendment 6 29,025 29,850   7 Enter the surviving spouse's total tax. Irs amendment See the instructions. Irs amendment 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Irs amendment 8 0 0   9 Subtract line 8 from line 7. Irs amendment 9 5,277 5,391   10 Add lines 5 and 9. Irs amendment 10 7,868 7,532   11 Enter the total tax from the joint return. Irs amendment See Table 1 on page 5 for the line number for years before 2002. Irs amendment 11 10,789 9,728   12 Add lines 4 and 8. Irs amendment 12 3,532 3,109   13 Subtract line 12 from line 11. Irs amendment 13 7,257 6,619   14 Divide line 5 by line 10. Irs amendment Enter the result as a decimal. Irs amendment 14 . Irs amendment 329 . Irs amendment 284   15 Tax to be forgiven. Irs amendment Multiply line 13 by line 14 and enter the result. Irs amendment 15 $2,388 $1,880   Note. Irs amendment If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Irs amendment Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Irs amendment If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Irs amendment The IRS will determine the amount to be refunded. Irs amendment Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Irs amendment They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Irs amendment The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Irs amendment After the husband died, his estate received income of $4,000. Irs amendment Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Irs amendment This net profit is exempt from income tax as explained earlier under Income received after date of death. Irs amendment The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Irs amendment To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Irs amendment She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Irs amendment To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Irs amendment To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Irs amendment   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. Irs amendment Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Irs amendment Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Irs amendment 1 Minimum relief amount. Irs amendment Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Irs amendment 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Irs amendment 3 0     4 Add lines 2 and 3. Irs amendment 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Irs amendment (See Income received after date of death on page 5. Irs amendment ) 5 1,000     6 Add lines 4 and 5. Irs amendment 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Irs amendment 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Irs amendment 8 435     9 Tax on exempt income. Irs amendment Subtract line 8 from line 7. Irs amendment 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Irs amendment If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Irs amendment 10 4,268     11 Add lines 9 and 10. Irs amendment 11 $4,543 12 Additional payment allowed. Irs amendment If line 11 is $10,000 or more, enter -0- and stop here. Irs amendment No additional amount is allowed as a tax payment. Irs amendment Otherwise, subtract line 11 from line 1 and enter the result. Irs amendment 12 $5,457 Note. Irs amendment The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Irs amendment Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Irs amendment If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Irs amendment Write "Sec. Irs amendment 692(d)(2) Payment" and the amount to the right of the entry space. Irs amendment Also indicate whether a Form 1041 is being filed for the decedent's estate. Irs amendment If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Irs amendment Write “Sec. Irs amendment 692(d)(2) Payment” on the dotted line to the left of the entry space. Irs amendment Worksheet C Illustrated. Irs amendment Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Irs amendment Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Irs amendment 1 Minimum relief amount. Irs amendment Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Irs amendment 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Irs amendment 3 0     4 Add lines 2 and 3. Irs amendment 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Irs amendment (See Income received after date of death on page 5. Irs amendment ) 5 1,000     6 Add lines 4 and 5. Irs amendment 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Irs amendment 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Irs amendment 8 435     9 Tax on exempt income. Irs amendment Subtract line 8 from line 7. Irs amendment 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Irs amendment If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Irs amendment 10 4,268     11 Add lines 9 and 10. Irs amendment 11 $4,543 12 Additional payment allowed. Irs amendment If line 11 is $10,000 or more, enter -0- and stop here. Irs amendment No additional amount is allowed as a tax payment. Irs amendment Otherwise, subtract line 11 from line 1 and enter the result. Irs amendment 12 $5,457 Note. Irs amendment The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Irs amendment Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Irs amendment If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Irs amendment Write "Sec. Irs amendment 692(d)(2) Payment" and the amount to the right of the entry space. Irs amendment Also indicate whether a Form 1041 is being filed for the decedent's estate. Irs amendment If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Irs amendment Write “Sec. Irs amendment 692(d)(2) Payment” on the dotted line to the left of the entry space. Irs amendment Additional Worksheets The following additional worksheets are provided for your convenience. Irs amendment Worksheet A. Irs amendment Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Irs amendment 1       2 Enter the total tax from the decedent's income tax return. Irs amendment See Table 1 on page 5 for the line number for years before 2002. Irs amendment 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Irs amendment (These taxes are not eligible for forgiveness. Irs amendment )           a Self-employment tax. Irs amendment 3a         b Social security and Medicare tax on tip income not reported to employer. Irs amendment 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Irs amendment 3c         d Tax on excess accumulation in qualified retirement plans. Irs amendment 3d         e Household employment taxes. Irs amendment 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Irs amendment 3f         g Tax on golden parachute payments. Irs amendment 3g       4 Add lines 3a through 3g. Irs amendment 4       5 Tax to be forgiven. Irs amendment Subtract line 4 from line 2. Irs amendment 5       Note. Irs amendment If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Irs amendment Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Irs amendment If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Irs amendment The IRS will determine the amount to be refunded. Irs amendment Worksheet A. Irs amendment Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Irs amendment 1       2 Enter the total tax from the decedent's income tax return. Irs amendment See Table 1 on page 5 for the line number for years before 2002. Irs amendment 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Irs amendment (These taxes are not eligible for forgiveness. Irs amendment )           a Self-employment tax. Irs amendment 3a         b Social security and Medicare tax on tip income not reported to employer. Irs amendment 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Irs amendment 3c         d Tax on excess accumulation in qualified retirement plans. Irs amendment 3d         e Household employment taxes. Irs amendment 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Irs amendment 3f         g Tax on golden parachute payments. Irs amendment 3g       4 Add lines 3a through 3g. Irs amendment 4       5 Tax to be forgiven. Irs amendment Subtract line 4 from line 2. Irs amendment 5       Note. Irs amendment If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Irs amendment Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Irs amendment If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Irs amendment The IRS will determine the amount to be refunded. Irs amendment Worksheet B. Irs amendment Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Irs amendment 1       2 Enter the decedent's taxable income. Irs amendment Figure taxable income as if a separate return had been filed. Irs amendment See the instructions. Irs amendment 2       3 Enter the decedent's total tax. Irs amendment See the instructions. Irs amendment 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Irs amendment See the instructions. Irs amendment 4       5 Subtract line 4 from line 3. Irs amendment 5       6 Enter the surviving spouse's taxable income. Irs amendment Figure taxable income as if a separate return had been filed. Irs amendment See the instructions. Irs amendment 6       7 Enter the surviving spouse's total tax. Irs amendment See the instructions. Irs amendment 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Irs amendment 8       9 Subtract line 8 from line 7. Irs amendment 9       10 Add lines 5 and 9. Irs amendment 10       11 Enter the total tax from the joint return. Irs amendment See Table 1 on page 5 for the line number for years before 2002. Irs amendment 11       12 Add lines 4 and 8. Irs amendment 12       13 Subtract line 12 from line 11. Irs amendment 13       14 Divide line 5 by line 10. Irs amendment Enter the result as a decimal. Irs amendment 14       15 Tax to be forgiven. Irs amendment Multiply line 13 by line 14 and enter the result. Irs amendment 15       Note. Irs amendment If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Irs amendment Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Irs amendment If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Irs amendment The IRS will determine the amount to be refunded. Irs amendment Worksheet B. Irs amendment Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Irs amendment 1       2 Enter the decedent's taxable income. Irs amendment Figure taxable income as if a separate return had been filed. Irs amendment See the instructions. Irs amendment 2       3 Enter the decedent's total tax. Irs amendment See the instructions. Irs amendment 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Irs amendment See the instructions. Irs amendment 4       5 Subtract line 4 from line 3. Irs amendment 5       6 Enter the surviving spouse's taxable income. Irs amendment Figure taxable income as if a separate return had been filed. Irs amendment See the instructions. Irs amendment 6       7 Enter the surviving spouse's total tax. Irs amendment See the instructions. Irs amendment 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Irs amendment 8       9 Subtract line 8 from line 7. Irs amendment 9       10 Add lines 5 and 9. Irs amendment 10       11 Enter the total tax from the joint return. Irs amendment See Table 1 on page 5 for the line number for years before 2002. Irs amendment 11       12 Add lines 4 and 8. Irs amendment 12       13 Subtract line 12 from line 11. Irs amendment 13       14 Divide line 5 by line 10. Irs amendment Enter the result as a decimal. Irs amendment 14       15 Tax to be forgiven. Irs amendment Multiply line 13 by line 14 and enter the result. Irs amendment 15       Note. Irs amendment If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Irs amendment Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Irs amendment If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Irs amendment The IRS will determine the amount to be refunded. Irs amendment Worksheet C. Irs amendment Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Irs amendment Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Irs amendment 1 Minimum tax forgiveness. Irs amendment Note. Irs amendment Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Irs amendment 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Irs amendment 3       4 Add lines 2 and 3. Irs amendment 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Irs amendment (See Income received after date of death on page 5. Irs amendment ) 5       6 Add lines 4 and 5. Irs amendment 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Irs amendment 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Irs amendment 8       9 Tax on exempt income. Irs amendment Subtract line 8 from line 7. Irs amendment 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Irs amendment If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Irs amendment 10       11 Add lines 9 and 10. Irs amendment 11   12 Additional payment allowed. Irs amendment If line 11 is $10,000 or more, enter -0- and stop here. Irs amendment No additional amount is allowed as a tax payment. Irs amendment Otherwise, subtract line 11 from line 1 and enter the result. Irs amendment 12   Note. Irs amendment The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Irs amendment Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Irs amendment If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Irs amendment Write "Sec. Irs amendment 692(d)(2) Payment" and the amount to the right of the entry space. Irs amendment Also indicate whether a Form 1041 is being filed for the decedent's estate. Irs amendment If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Irs amendment Write “Sec. Irs amendment 692(d)(2) Payment” on the dotted line to the left of the entry space. Irs amendment Worksheet C. Irs amendment Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Irs amendment Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Irs amendment 1 Minimum tax forgiveness. Irs amendment Note. Irs amendment Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Irs amendment 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Irs amendment 3       4 Add lines 2 and 3. Irs amendment 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Irs amendment (See Income received after date of death on page 5. Irs amendment ) 5       6 Add lines 4 and 5. Irs amendment 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Irs amendment 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Irs amendment 8       9 Tax on exempt income. Irs amendment Subtract line 8 from line 7. Irs amendment 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Irs amendment If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Irs amendment 10       11 Add lines 9 and 10. Irs amendment 11   12 Additional payment allowed. Irs amendment If line 11 is $10,000 or more, enter -0- and stop here. Irs amendment No additional amount is allowed as a tax payment. Irs amendment Otherwise, subtract line 11 from line 1 and enter the result. Irs amendment 12   Note. Irs amendment The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Irs amendment Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Irs amendment If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Irs amendment Write "Sec. Irs amendment 692(d)(2) Payment" and the amount to the right of the entry space. Irs amendment Also indicate whether a Form 1041 is being filed for the decedent's estate. Irs amendment If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Irs amendment Write “Sec. Irs amendment 692(d)(2) Payment” on the dotted line to the left of the entry space. Irs amendment How To Get Tax Help Special IRS assistance. Irs amendment   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Irs amendment We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. Irs amendment Call 1–866–562–5227 Monday through Friday In English–7 a. Irs amendment m. Irs amendment to 10 p. Irs amendment m. Irs amendment local time In Spanish–8 a. Irs amendment m. Irs amendment to 9:30 p. Irs amendment m. Irs amendment local time   The IRS web site at www. Irs amendment irs. Irs amendment gov has notices and other tax relief information. Irs amendment Check it periodically for any new guidance or to see if Congress has enacted new legislation. Irs amendment   Business taxpayers affected by the attacks can e-mail their questions to corp. Irs amendment disaster. Irs amendment relief@irs. Irs amendment gov. Irs amendment   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Irs amendment fema. Irs amendment gov. Irs amendment Other help from the IRS. Irs amendment   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Irs amendment By selecting the method that is best for you, you will have quick and easy access to tax help. Irs amendment Contacting your Taxpayer Advocate. Irs amendment   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Irs amendment   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Irs amendment While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Irs amendment   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Irs amendment Call the IRS at 1–800–829–1040. Irs amendment Call, write, or fax the Taxpayer Advocate office in your area. Irs amendment Call 1–800–829–4059 if you are a TTY/TDD user. Irs amendment   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Irs amendment Free tax services. Irs amendment   To find out what services are available, get Publication 910, Guide to Free Tax Services. Irs amendment It contains a list of free tax publications and an index of tax topics. Irs amendment It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Irs amendment Personal computer. Irs amendment With your personal computer and modem, you can access the IRS on the Internet at www. Irs amendment irs. Irs amendment gov. Irs amendment While visiting our web site, you can: Find answers to questions you may have. Irs amendment Download forms and publications or search for forms and pub
Print - Click this link to Print this page

State and Federal Online Business Registration

If you need a business registration number from one of the states listed on this page, all you need to do is click on one of the links below. You will leave the IRS Web site and enter the state Web site.

If you are from one of these states and you also want to get a federal Employer Identification Number (EIN), you may obtain both your state and federal information in one session.  Here’s how it works!  

  1. Click on the link below to access your state’s Web site.
  2. Provide the requested information in the state application.
  3. You’ll then be directed to the IRS Web site’s online EIN application.
  4. Provide any additional information necessary to assign your EIN.
  5. Close the IRS Web site’s browser after obtaining your EIN.
  6. Enter your new EIN in the state application.

Important Information about the Online EIN Application

The online EIN application is available for all entities whose principal business, office or agency, or legal residence (in the case of an individual), is located in the United States or U.S. Territories. The principal officer, general partner, grantor, owner, trustor, etc., must have a valid Taxpayer Identification Number (Social Security Number, Employer Identification Number, or Individual Taxpayer Identification Number) in order to use the online application.

If you are a third party, you must retain on file a completed copy of the Form SS-4 signed by the customer, and the signed statement authorizing you to file the online application.

Need to Know More?

If you have any questions about the state Web site, please access the state Web site link below for more information. If you have questions about obtaining your federal EIN, access Employer ID Numbers (EINs) for more information.

New York

South Carolina

Massachusetts


Rate the Small Business and Self-Employed Web Site

Page Last Reviewed or Updated: 27-Nov-2013

The Irs Amendment

Irs amendment Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Irs amendment Tax questions. Irs amendment Useful Items - You may want to see: What's New Simplified method for business use of home deduction. Irs amendment  The IRS now provides a simplified method to determine your expenses for business use of your home. Irs amendment For more information, see the Instructions for Schedule C (Form 1040). Irs amendment Reminders Future developments. Irs amendment  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. Irs amendment irs. Irs amendment gov/pub530. Irs amendment Residential energy credits. Irs amendment  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. Irs amendment See Form 5695, Residential Energy Credits, for more information. Irs amendment Home Affordable Modification Program (HAMP). Irs amendment  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. Irs amendment Hardest Hit Fund and Emergency Homeowners' Loan Programs. Irs amendment  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. Irs amendment For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. Irs amendment Mortgage debt forgiveness. Irs amendment  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. Irs amendment You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. Irs amendment See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. Irs amendment Repayment of first-time homebuyer credit. Irs amendment  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. Irs amendment If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. Irs amendment See Form 5405 and its instructions for details and for exceptions to the repayment rule. Irs amendment Photographs of missing children. Irs amendment  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs amendment Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs amendment 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 amendment Introduction This publication provides tax information for homeowners. Irs amendment Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. Irs amendment The following topics are explained. Irs amendment How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. Irs amendment What you can and cannot deduct on your tax return. Irs amendment The tax credit you can claim if you received a mortgage credit certificate when you bought your home. Irs amendment Why you should keep track of adjustments to the basis of your home. Irs amendment (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. Irs amendment ) What records you should keep as proof of the basis and adjusted basis. Irs amendment Comments and suggestions. Irs amendment   We welcome your comments about this publication and your suggestions for future editions. Irs amendment   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs amendment NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs amendment Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs amendment   You can send your comments from www. Irs amendment irs. Irs amendment gov/formspubs/. Irs amendment Click on “More Information” and then on “Comment on Tax Forms and Publications”. Irs amendment   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 amendment Ordering forms and publications. Irs amendment   Visit www. Irs amendment irs. Irs amendment 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 amendment Internal Revenue Service 1201 N. Irs amendment Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs amendment   If you have a tax question, check the information available on IRS. Irs amendment gov or call 1-800-829-1040. Irs amendment We cannot answer tax questions sent to either of the above addresses. Irs amendment Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. Irs amendment Prev  Up  Next   Home   More Online Publications