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When Can I File An Amended Tax Return For 2013

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When Can I File An Amended Tax Return For 2013

When can i file an amended tax return for 2013 3. When can i file an amended tax return for 2013   Claiming the Special Depreciation Allowance Table of Contents Introduction What Is Qualified Property?Qualified Reuse and Recycling Property Qualified Cellulosic Biofuel Plant Property Qualified Disaster Assistance Property Certain Qualified Property Acquired After December 31, 2007 Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance How Much Can You Deduct? How Can You Elect Not To Claim an Allowance? When Must You Recapture an Allowance? Introduction You can take a special depreciation allowance to recover part of the cost of qualified property (defined next), placed in service during the tax year. When can i file an amended tax return for 2013 The allowance applies only for the first year you place the property in service. When can i file an amended tax return for 2013 For qualified property placed in service in 2013, you can take an additional 50% special allowance. When can i file an amended tax return for 2013 The allowance is an additional deduction you can take after any section 179 deduction and before you figure regular depreciation under MACRS for the year you place the property in service. When can i file an amended tax return for 2013 This chapter explains what is qualified property. When can i file an amended tax return for 2013 It also includes rules regarding how to figure an allowance, how to elect not to claim an allowance, and when you must recapture an allowance. When can i file an amended tax return for 2013 Corporations can elect to accelerate certain minimum tax credits in lieu of claiming the special depreciation allowance for eligible qualified property. When can i file an amended tax return for 2013 See Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance , later. When can i file an amended tax return for 2013 See chapter 6 for information about getting publications and forms. When can i file an amended tax return for 2013 What Is Qualified Property? Your property is qualified property if it is one of the following. When can i file an amended tax return for 2013 Qualified reuse and recycling property. When can i file an amended tax return for 2013 Qualified cellulosic biofuel plant property. When can i file an amended tax return for 2013 Qualified disaster assistance property. When can i file an amended tax return for 2013 Certain qualified property acquired after December 31, 2007. When can i file an amended tax return for 2013 The following discussions provide information about the types of qualified property listed above for which you can take the special depreciation allowance. When can i file an amended tax return for 2013 Qualified Reuse and Recycling Property You can take a 50% special depreciation allowance for qualified reuse and recycling property. When can i file an amended tax return for 2013 Qualified reuse and recycling property is any machinery or equipment (not including buildings or real estate), along with any appurtenance, that is used exclusively to collect, distribute, or recycle qualified reuse and recyclable materials (as defined in section 168(m)(3)(B) of the Internal Revenue Code). When can i file an amended tax return for 2013 Qualified reuse and recycling property also includes software necessary to operate such equipment. When can i file an amended tax return for 2013 The property must meet the following requirements. When can i file an amended tax return for 2013 The property must be depreciated under MACRS. When can i file an amended tax return for 2013 The property must have a useful life of at least 5 years. When can i file an amended tax return for 2013 The original use of the property must begin with you after August 31, 2008. When can i file an amended tax return for 2013 You must have acquired the property by purchase (as discussed under Property Acquired by Purchase in chapter 2 ) after August 31, 2008, with no binding written contract for the acquisition in effect before September 1, 2008. When can i file an amended tax return for 2013 The property must be placed in service for use in your trade or business after August 31, 2008. When can i file an amended tax return for 2013 Excepted Property Qualified reuse and recycling property does not include any of the following. When can i file an amended tax return for 2013 Any rolling stock or other equipment used to transport reuse or recyclable materials. When can i file an amended tax return for 2013 Property required to be depreciated using the Alternative Depreciation System (ADS). When can i file an amended tax return for 2013 For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . When can i file an amended tax return for 2013 Other bonus depreciation property to which section 168(k) of the Internal Revenue Code applies. When can i file an amended tax return for 2013 Property for which you elected not to claim any special depreciation allowance (discussed later). When can i file an amended tax return for 2013 Property placed in service and disposed of in the same tax year. When can i file an amended tax return for 2013 Property converted from business use to personal use in the same tax year acquired. When can i file an amended tax return for 2013 Property converted from personal use to business use in the same or later tax year may be qualified reuse and recycling property. When can i file an amended tax return for 2013 Qualified Cellulosic Biofuel Plant Property You can take a 50% special depreciation allowance for qualified cellulosic biofuel plant property. When can i file an amended tax return for 2013 Cellulosic biofuel is any liquid fuel which is produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis. When can i file an amended tax return for 2013 Examples include bagasse (from sugar cane), corn stalks, and switchgrass. When can i file an amended tax return for 2013 The property must meet the following requirements. When can i file an amended tax return for 2013 The property is used in the United States solely to produce cellulosic biofuel. When can i file an amended tax return for 2013 The original use of the property must begin with you after December 20, 2006. When can i file an amended tax return for 2013 You must have acquired the property by purchase (as discussed under Property Acquired by Purchase in chapter 2 ) after December 20, 2006, with no binding written contract for acquisition in effect before December 21, 2006. When can i file an amended tax return for 2013 The property must be placed in service for use in your trade or business or for the production of income after October 3, 2008, and before January 3, 2013. When can i file an amended tax return for 2013 Note. When can i file an amended tax return for 2013 For property placed in service after January 2, 2013, and before January 1, 2014, you can take a 50% special depreciation allowance for qualified second generation biofuel plant property that is used solely in the United States to produce second generation biofuel (as defined in section 40(b)(6)(E)). When can i file an amended tax return for 2013 The other requirements for qualified second generation biofuel plant property to be eligible for the special depreciation allowance are identical to the requirements discussed for Qualified Cellulosic Biofuel Plant Property above. When can i file an amended tax return for 2013 Special Rules Sale-leaseback. When can i file an amended tax return for 2013   If you sold qualified cellulosic biofuel plant property you placed in service after October 3, 2008, and leased it back within 3 months after you originally placed it in service, the property is treated as originally placed in service no earlier than the date it is used by you under the leaseback. When can i file an amended tax return for 2013   The property will not qualify for the special allowance if the lessee or a related person to the lessee or lessor had a written binding contract in effect for the acquisition of the property before December 21, 2006. When can i file an amended tax return for 2013 Syndicated leasing transactions. When can i file an amended tax return for 2013   If qualified cellulosic biofuel plant property is originally placed in service by a lessor after October 3, 2008, the property is sold within 3 months of the date it was placed in service, and the user of the property does not change, then the property is treated as originally placed in service by the taxpayer no earlier than the date of the last sale. When can i file an amended tax return for 2013   Multiple units of property subject to the same lease will be treated as originally placed in service no earlier than the date of sale if the property is sold within 3 months after the final unit is placed in service and the period between the times the first and last units are placed in service does not exceed 12 months. When can i file an amended tax return for 2013 Excepted Property Qualified cellulosic biofuel plant property does not include any of the following. When can i file an amended tax return for 2013 Property placed in service and disposed of in the same tax year. When can i file an amended tax return for 2013 Property converted from business use to personal use in the same tax year it is acquired. When can i file an amended tax return for 2013 Property converted from personal use to business use in the same or later tax year may be qualified cellulosic biomass ethanol plant property. When can i file an amended tax return for 2013 Property required to be depreciated using the Alternative Depreciation System (ADS). When can i file an amended tax return for 2013 For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . When can i file an amended tax return for 2013 Property any portion of which is financed with the proceeds of any obligation the interest on which is exempt from tax under section 103 of the Internal Revenue Code. When can i file an amended tax return for 2013 Property for which you elected not to claim any special depreciation allowance (discussed later). When can i file an amended tax return for 2013 Property for which a deduction was taken under section 179C for certain qualified refinery property. When can i file an amended tax return for 2013 Other bonus depreciation property to which section 168(k) of the Internal Revenue Code applies. When can i file an amended tax return for 2013 Qualified Disaster Assistance Property You can take a 50% special depreciation allowance for qualified disaster assistance property placed in service in federally declared disaster areas in which the disaster occurred in 2009. When can i file an amended tax return for 2013 A list of the federally declared disaster areas is available at the FEMA website at www. When can i file an amended tax return for 2013 fema. When can i file an amended tax return for 2013 gov. When can i file an amended tax return for 2013 Your property is qualified disaster assistance property if it meets the following requirements. When can i file an amended tax return for 2013 The property is nonresidential real property or residential real property placed in service before January 1, 2014, in a federally declared disaster area in which the disaster occurred in 2009. When can i file an amended tax return for 2013 You must have acquired the property by purchase (as discussed under Property Acquired by Purchase in chapter 2 ) on or after the applicable disaster date, with no binding written contract for the acquisition in effect before the applicable disaster date. When can i file an amended tax return for 2013 The property must rehabilitate property damaged, or replace property destroyed or condemned, as a result of the applicable federally declared disaster. When can i file an amended tax return for 2013 The property must be similar in nature to, and located in the same county as, the rehabilitated or replaced property. When can i file an amended tax return for 2013 The original use of the property within the applicable disaster area must have begun with you on or after the applicable disaster date. When can i file an amended tax return for 2013 The property is placed in service by you on or before the date which is the last day of the fourth calendar year. When can i file an amended tax return for 2013 Substantially all (80% or more) of the use of the property must be in the active conduct of your trade or business in a federally declared disaster area, occurring in 2009. When can i file an amended tax return for 2013 It is not excepted property (explained later in Excepted Property ). When can i file an amended tax return for 2013 Special Rules Sale-leaseback. When can i file an amended tax return for 2013   If you sold qualified disaster assistance property you placed in service after the applicable disaster date and leased it back within 3 months after you originally placed it in service, the property is treated as originally placed in service no earlier than the date it is used by you under the leaseback. When can i file an amended tax return for 2013   The property will not qualify for the special allowance if the lessee or a related person to the lessee or lessor had a written binding contract in effect for the acquisition of the property before the applicable disaster date. When can i file an amended tax return for 2013 Syndicated leasing transactions. When can i file an amended tax return for 2013   If qualified disaster assistance property is originally placed in service by a lessor after the applicable disaster date, the property is sold within 3 months of the date it was placed in service, and the user of the property does not change, then the property is treated as originally placed in service by the taxpayer no earlier than the date of the last sale. When can i file an amended tax return for 2013   Multiple units of property subject to the same lease will be treated as originally placed in service no earlier than the date of sale if the property is sold within 3 months after the final unit is placed in service and the period between the times the first and last units are placed in service does not exceed 12 months. When can i file an amended tax return for 2013 Excepted Property Qualified disaster assistance property does not include any of the following. When can i file an amended tax return for 2013 Property required to be depreciated using the Alternative Depreciation System (ADS). When can i file an amended tax return for 2013 For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . When can i file an amended tax return for 2013 Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103 of the Internal Revenue Code. When can i file an amended tax return for 2013 Any qualified revitalization building (defined later) placed in service before January 1, 2010, for which you have elected to claim a commercial revitalization deduction for qualified revitalization expenditures. When can i file an amended tax return for 2013 Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. When can i file an amended tax return for 2013 Any property for which the special allowance under section 168(k) or section 1400N(d) of the Internal Revenue Code applies. When can i file an amended tax return for 2013 Property for which you elected not to claim any special depreciation allowance (discussed later). When can i file an amended tax return for 2013 Property placed in service and disposed of in the same tax year. When can i file an amended tax return for 2013 Property converted from business use to personal use in the same tax year acquired. When can i file an amended tax return for 2013 Property converted from personal use to business use in the same or later tax year may be qualified disaster assistance property. When can i file an amended tax return for 2013 Any gambling or animal racing property (defined later). When can i file an amended tax return for 2013 Qualified revitalization building. When can i file an amended tax return for 2013   This is a commercial building and its structural components that you placed in service in a renewal community before January 1, 2010. When can i file an amended tax return for 2013 If the building is new, the original use of the building must begin with you. When can i file an amended tax return for 2013 If the building is not new, you must substantially rehabilitate the building and then place it in service. When can i file an amended tax return for 2013 For more information, including definitions of substantially rehabilitated building and qualified revitalization expenditure, see section 1400I(b) of the Internal Revenue Code. When can i file an amended tax return for 2013 Gambling or animal racing property. When can i file an amended tax return for 2013   Gambling or animal racing property includes the following personal and real property. When can i file an amended tax return for 2013 Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing. When can i file an amended tax return for 2013 Any real property determined by square footage (other than any portion that is less than 100 square feet) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing. When can i file an amended tax return for 2013 Certain Qualified Property Acquired After December 31, 2007 You can take a 50% special depreciation deduction allowance for certain qualified property acquired after December 31, 2007. When can i file an amended tax return for 2013 Your property is qualified property if it meets the following requirements. When can i file an amended tax return for 2013 It is one of the following types of property. When can i file an amended tax return for 2013 Tangible property depreciated under MACRS with a recovery period of 20 years or less. When can i file an amended tax return for 2013 Water utility property. When can i file an amended tax return for 2013 Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. When can i file an amended tax return for 2013 (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. When can i file an amended tax return for 2013 ) Qualified leasehold improvement property (defined under Qualified leasehold improvement property later). When can i file an amended tax return for 2013 You must have acquired the property after December 31, 2007, with no binding written contract for the acquisition in effect before January 1, 2008. When can i file an amended tax return for 2013 The property must be placed in service for use in your trade or business or for the production of income before January 1, 2014 (before January 1, 2015, for certain property with a long production period and certain aircraft (defined next)). When can i file an amended tax return for 2013 The original use of the property must begin with you after December 31, 2007. When can i file an amended tax return for 2013 It is not excepted property (explained later in Excepted property). When can i file an amended tax return for 2013 Qualified leasehold improvement property. When can i file an amended tax return for 2013    Generally, this is any improvement to an interior part of a building that is nonresidential real property, if all the following requirements are met. When can i file an amended tax return for 2013 The improvement is made under or according to a lease by the lessee (or any sublessee) or the lessor of that part of the building. When can i file an amended tax return for 2013 That part of the building is to be occupied exclusively by the lessee (or any sublessee) of that part. When can i file an amended tax return for 2013 The improvement is placed in service more than 3 years after the date the building was first placed in service by any person. When can i file an amended tax return for 2013 The improvement is section 1250 property. When can i file an amended tax return for 2013 See chapter 3 in Publication 544, Sales and Other Dispositions of Assets, for the definition of section 1250 property. When can i file an amended tax return for 2013   However, a qualified leasehold improvement does not include any improvement for which the expenditure is attributable to any of the following. When can i file an amended tax return for 2013 The enlargement of the building. When can i file an amended tax return for 2013 Any elevator or escalator. When can i file an amended tax return for 2013 Any structural component benefiting a common area. When can i file an amended tax return for 2013 The internal structural framework of the building. When can i file an amended tax return for 2013   Generally, a binding commitment to enter into a lease is treated as a lease and the parties to the commitment are treated as the lessor and lessee. When can i file an amended tax return for 2013 However, a lease between related persons is not treated as a lease. When can i file an amended tax return for 2013 Related persons. When can i file an amended tax return for 2013   For this purpose, the following are related persons. When can i file an amended tax return for 2013 Members of an affiliated group. When can i file an amended tax return for 2013 An individual and a member of his or her family, including only a spouse, child, parent, brother, sister, half-brother, half-sister, ancestor, and lineal descendant. When can i file an amended tax return for 2013 A corporation and an individual who directly or indirectly owns 80% or more of the value of the outstanding stock of that corporation. When can i file an amended tax return for 2013 Two corporations that are members of the same controlled group. When can i file an amended tax return for 2013 A trust fiduciary and a corporation if 80% or more of the value of the outstanding stock is directly or indirectly owned by or for the trust or grantor of the trust. When can i file an amended tax return for 2013 The grantor and fiduciary, and the fiduciary and beneficiary, of any trust. When can i file an amended tax return for 2013 The fiduciaries of two different trusts, and the fiduciaries and beneficiaries of two different trusts, if the same person is the grantor of both trusts. When can i file an amended tax return for 2013 A tax-exempt educational or charitable organization and any person (or, if that person is an individual, a member of that person's family) who directly or indirectly controls the organization. When can i file an amended tax return for 2013 Two S corporations, and an S corporation and a regular corporation, if the same persons own 80% or more of the value of the outstanding stock of each corporation. When can i file an amended tax return for 2013 A corporation and a partnership if the same persons own both of the following. When can i file an amended tax return for 2013 80% or more of the value of the outstanding stock of the corporation. When can i file an amended tax return for 2013 80% or more of the capital or profits interest in the partnership. When can i file an amended tax return for 2013 The executor and beneficiary of any estate. When can i file an amended tax return for 2013 Long Production Period Property To be qualified property, long production period property must meet the following requirements. When can i file an amended tax return for 2013 It must meet the requirements in (2)-(5), above. When can i file an amended tax return for 2013 The property has a recovery period of at least 10 years or is transportation property. When can i file an amended tax return for 2013 Transportation property is tangible personal property used in the trade or business of transporting persons or property. When can i file an amended tax return for 2013 The property is subject to section 263A of the Internal Revenue Code. When can i file an amended tax return for 2013 The property has an estimated production period exceeding 1 year and an estimated production cost exceeding $1,000,000. When can i file an amended tax return for 2013 Noncommercial Aircraft To be qualified property, noncommercial aircraft must meet the following requirements. When can i file an amended tax return for 2013 It must meet the requirements in (2)-(5), above. When can i file an amended tax return for 2013 The aircraft must not be tangible personal property used in the trade or business of transporting persons or property (except for agricultural or firefighting purposes). When can i file an amended tax return for 2013 The aircraft must be purchased (as discussed under Property Acquired by Purchase in chapter 2 ) by a purchaser who at the time of the contract for purchase, makes a nonrefundable deposit of the lesser of 10% of the cost or $100,000. When can i file an amended tax return for 2013 The aircraft must have an estimated production period exceeding four months and a cost exceeding $200,000. When can i file an amended tax return for 2013 Special Rules Sale-leaseback. When can i file an amended tax return for 2013   If you sold qualified property you placed in service after December 31, 2007, and leased it back within 3 months after you originally placed in service, the property is treated as originally placed in service no earlier than the date it is used by you under the leaseback. When can i file an amended tax return for 2013   The property will not qualify for the special depreciation allowance if the lessee or a related person to the lessee or lessor had a written binding contract in effect for the acquisition of the property before January 1, 2008. When can i file an amended tax return for 2013 Syndicated leasing transactions. When can i file an amended tax return for 2013   If qualified property is originally placed in service by a lessor after December 31, 2007, the property is sold within 3 months of the date it was placed in service, and the user of the property does not change, then the property is treated as originally placed in service by the taxpayer no earlier than the date of the last sale. When can i file an amended tax return for 2013   Multiple units of property subject to the same lease will be treated as originally placed in service no earlier than the date of the last sale if the property is sold within 3 months after the final unit is placed in service and the period between the time the first and last units are placed in service does not exceed 12 months. When can i file an amended tax return for 2013 Excepted Property Qualified property does not include any of the following. When can i file an amended tax return for 2013 Property placed in service and disposed of in the same tax year. When can i file an amended tax return for 2013 Property converted from business use to personal use in the same tax year acquired. When can i file an amended tax return for 2013 Property converted from personal use to business use in the same or later tax year may be qualified property. When can i file an amended tax return for 2013 Property required to be depreciated under the Alternative Depreciation System (ADS). When can i file an amended tax return for 2013 This includes listed property used 50% or less in a qualified business use. When can i file an amended tax return for 2013 For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . When can i file an amended tax return for 2013 Qualified restaurant property (as defined in section 168(e)(7) of the Internal Revenue Code). When can i file an amended tax return for 2013 Qualified retail improvement property (as defined in section 168(e)(8) of the Internal Revenue Code). When can i file an amended tax return for 2013 Property for which you elected not to claim any special depreciation allowance (discussed later). When can i file an amended tax return for 2013 Property for which you elected to accelerate certain credits in lieu of the special depreciation allowance (discussed next). When can i file an amended tax return for 2013 Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance An election made by a corporation to claim pre-2006 unused minimum tax credits in lieu of claiming the special depreciation allowance for either its first tax year ending after March 31, 2008, its first tax year ending after December 31, 2008, or its first tax year ending after December 31, 2010, continues to apply to round 2 extension property (as defined in section 168(k)(4)(I)(iv)), unless the corporation made an election not to apply the section 168(k)(4) election to round 2 extension property for its first tax year ending after December 31, 2010. When can i file an amended tax return for 2013 For 2013, round 2 extension property generally is long production period and noncommercial aircraft if acquired after March 31, 2008, and placed in service after December 31, 2012, but before January 1, 2014. When can i file an amended tax return for 2013 An election made by a corporation to claim pre-2006 unused minimum tax credits in lieu of claiming the special depreciation allowance for either its first tax year ending after March 31, 2008, its first tax year ending after December 31, 2008, or its first tax year ending after December 31, 2010, continues to apply to round 3 extension property (as defined in section 168(k)(4)(J)(iv)), unless the corporation makes an election not to apply the section 168(k)(4) election to round 3 extension property. When can i file an amended tax return for 2013 If a corporation did not make a section 168(k)(4) election for either its first tax year ending after March 31, 2008, its first tax year ending after December 31, 2008, or its first tax year ending after December 31, 2010, the corporation may elect for its first tax year ending after December 31, 2012, to claim pre-2006 unused minimum tax credits in lieu of claiming the special depreciation allowance for only round 3 extension property. When can i file an amended tax return for 2013 If you make an election to accelerate these credits in lieu of claiming the special depreciation allowance for eligible property, you must not take the 50% special depreciation allowance for the property and must depreciate the basis in the property under MACRS using the straight line method. When can i file an amended tax return for 2013 See Which Depreciation Method Applies in chapter 4 . When can i file an amended tax return for 2013 Once made, the election cannot be revoked without IRS consent. When can i file an amended tax return for 2013 Additional guidance. When can i file an amended tax return for 2013   For additional guidance on the election to accelerate the research or minimum tax credit in lieu of claiming the special depreciation allowance, see Rev. When can i file an amended tax return for 2013 Proc. When can i file an amended tax return for 2013 2008-65 on page 1082 of Internal Revenue Bulletin 2008-44, available at www. When can i file an amended tax return for 2013 irs. When can i file an amended tax return for 2013 gov/pub/irs-irbs/irb08-44. When can i file an amended tax return for 2013 pdf, Rev. When can i file an amended tax return for 2013 Proc. When can i file an amended tax return for 2013 2009-16 on page 449 of Internal Revenue Bulletin 2009-06, available at www. When can i file an amended tax return for 2013 irs. When can i file an amended tax return for 2013 gov/pub/irs-irbs/irb09-06. When can i file an amended tax return for 2013 pdf, and Rev. When can i file an amended tax return for 2013 Proc. When can i file an amended tax return for 2013 2009-33 on page 150 of Internal Revenue Bulletin 2009-29, available at www. When can i file an amended tax return for 2013 irs. When can i file an amended tax return for 2013 gov/pub/irs-irbs/irb09-29. When can i file an amended tax return for 2013 pdf. When can i file an amended tax return for 2013 Also, see Form 3800, General Business Credit; Form 8827, Credit for Prior Year Minimum Tax — Corporations; and related instructions. When can i file an amended tax return for 2013   Additional guidance regarding the election to accelerate the minimum tax credit in lieu of claiming the special depreciation allowance for round 2 extension property and round 3 extension property may also be available in later Internal Revenue Bulletins available at www. When can i file an amended tax return for 2013 irs. When can i file an amended tax return for 2013 gov/irb. When can i file an amended tax return for 2013 How Much Can You Deduct? Figure the special depreciation allowance by multiplying the depreciable basis of qualified reuse and recycling property, qualified cellulosic biofuel plant property, qualified disaster assistance property, and certain qualified property acquired after December 31, 2007, by 50%. When can i file an amended tax return for 2013 For qualified property other than listed property, enter the special allowance on line 14 in Part II of Form 4562. When can i file an amended tax return for 2013 For qualified property that is listed property, enter the special allowance on line 25 in Part V of Form 4562. When can i file an amended tax return for 2013 If you place qualified property in service in a short tax year, you can take the full amount of a special depreciation allowance. When can i file an amended tax return for 2013 Depreciable basis. When can i file an amended tax return for 2013   This is the property's cost or other basis multiplied by the percentage of business/investment use, reduced by the total amount of any credits and deductions allocable to the property. When can i file an amended tax return for 2013   The following are examples of some credits and deductions that reduce depreciable basis. When can i file an amended tax return for 2013 Any section 179 deduction. When can i file an amended tax return for 2013 Any deduction for removal of barriers to the disabled and the elderly. When can i file an amended tax return for 2013 Any disabled access credit, enhanced oil recovery credit, and credit for employer-provided childcare facilities and services. When can i file an amended tax return for 2013 Basis adjustment to investment credit property under section 50(c) of the Internal Revenue Code. When can i file an amended tax return for 2013   For additional credits and deductions that affect basis, see section 1016 of the Internal Revenue Code. When can i file an amended tax return for 2013   For information about how to determine the cost or other basis of property, see What Is the Basis of Your Depreciable Property in chapter 1 . When can i file an amended tax return for 2013 For a discussion of business/investment use, see Partial business or investment use under Property Used in Your Business or Income-Producing Activity in chapter 1 . When can i file an amended tax return for 2013 Depreciating the remaining cost. When can i file an amended tax return for 2013   After you figure your special depreciation allowance for your qualified property, you can use the remaining cost to figure your regular MACRS depreciation deduction (discussed in chapter 4 . When can i file an amended tax return for 2013 Therefore, you must reduce the depreciable basis of the property by the special depreciation allowance before figuring your regular MACRS depreciation deduction. When can i file an amended tax return for 2013 Example. When can i file an amended tax return for 2013 On November 1, 2013, Tom Brown bought and placed in service in his business qualified property that cost $450,000. When can i file an amended tax return for 2013 He did not elect to claim a section 179 deduction. When can i file an amended tax return for 2013 He deducts 50% of the cost ($225,000) as a special depreciation allowance for 2013. When can i file an amended tax return for 2013 He uses the remaining $225,000 of cost to figure his regular MACRS depreciation deduction for 2013 and later years. When can i file an amended tax return for 2013 Like-kind exchanges and involuntary conversions. When can i file an amended tax return for 2013   If you acquire qualified property in a like-kind exchange or involuntary conversion, the carryover basis of the acquired property is eligible for a special depreciation allowance. When can i file an amended tax return for 2013 After you figure your special allowance, you can use the remaining carryover basis to figure your regular MACRS depreciation deduction. When can i file an amended tax return for 2013 In the year you claim the allowance (the year you place in service the property received in the exchange or dispose of involuntarily converted property), you must reduce the carryover basis of the property by the allowance before figuring your regular MACRS depreciation deduction. When can i file an amended tax return for 2013 See Figuring the Deduction for Property Acquired in a Nontaxable Exchange , in chapter 4 under How Is the Depreciation Deduction Figured . When can i file an amended tax return for 2013 The excess basis (the part of the acquired property's basis that exceeds its carryover basis) is also eligible for a special depreciation allowance. When can i file an amended tax return for 2013 How Can You Elect Not To Claim an Allowance? You can elect, for any class of property, not to deduct any special allowances for all property in such class placed in service during the tax year. When can i file an amended tax return for 2013 To make an election, attach a statement to your return indicating what election you are making and the class of property for which you are making the election. When can i file an amended tax return for 2013 When to make election. When can i file an amended tax return for 2013   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. When can i file an amended tax return for 2013   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). When can i file an amended tax return for 2013 Attach the election statement to the amended return. When can i file an amended tax return for 2013 On the amended return, write “Filed pursuant to section 301. When can i file an amended tax return for 2013 9100-2. When can i file an amended tax return for 2013 ” Revoking an election. When can i file an amended tax return for 2013   Once you elect not to deduct a special depreciation allowance for a class of property, you cannot revoke the election without IRS consent. When can i file an amended tax return for 2013 A request to revoke the election is a request for a letter ruling. When can i file an amended tax return for 2013 If you elect not to have any special allowance apply, the property may be subject to an alternative minimum tax adjustment for depreciation. When can i file an amended tax return for 2013 When Must You Recapture an Allowance? When you dispose of property for which you claimed a special depreciation allowance, any gain on the disposition is generally recaptured (included in income) as ordinary income up to the amount of the special depreciation allowance previously allowed or allowable. When can i file an amended tax return for 2013 See When Do You Recapture MACRS Depreciation in chapter 4 or more information. When can i file an amended tax return for 2013 Recapture of allowance deducted for qualified GO Zone property. When can i file an amended tax return for 2013   If, in any year after the year you claim the special depreciation allowance for qualified GO Zone property (including specified GO Zone extension property), the property ceases to be used in the GO Zone, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. When can i file an amended tax return for 2013 For additional guidance, see Notice 2008-25 on page 484 of Internal Revenue Bulletin 2008-9. When can i file an amended tax return for 2013 Qualified cellulosic biomass ethanol plant property and qualified cellulosic biofuel plant property. When can i file an amended tax return for 2013   If, in any year after the year you claim the special depreciation allowance for any qualified cellulosic biomass ethanol plant property or qualified biofuel plant property, the property ceases to be qualified cellulosic biomass ethanol plant property or qualified biofuel plant property, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. When can i file an amended tax return for 2013 Recapture of allowance for qualified Recovery Assistance property. When can i file an amended tax return for 2013   If, in any year after the year you claim the special depreciation allowance for qualified Recovery Assistance property, the property ceases to be used in the Kansas disaster area, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. When can i file an amended tax return for 2013 For additional guidance, see Notice 2008-67 on page 307 of Internal Revenue Bulletin 2008-32. When can i file an amended tax return for 2013 Recapture of allowance for qualified disaster assistance property. When can i file an amended tax return for 2013   If, in any year after the year you claim the special depreciation allowance for qualified disaster assistance property, the property ceases to be used in the applicable disaster area, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. When can i file an amended tax return for 2013   For additional guidance, see Notice 2008-67 on page 307 of Internal Revenue Bulletin 2008-32. When can i file an amended tax return for 2013 Prev  Up  Next   Home   More Online Publications
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When can i file an amended tax return for 2013 Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). When can i file an amended tax return for 2013 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. When can i file an amended tax return for 2013 By selecting the method that is best for you, you will have quick and easy access to tax help. When can i file an amended tax return for 2013 Free help with your tax return. When can i file an amended tax return for 2013   Free help in preparing your return is available nationwide from IRS-certified volunteers. When can i file an amended tax return for 2013 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. When can i file an amended tax return for 2013 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. When can i file an amended tax return for 2013 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. When can i file an amended tax return for 2013 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. When can i file an amended tax return for 2013 To find the nearest VITA or TCE site, visit IRS. When can i file an amended tax return for 2013 gov or call 1-800-906-9887 or 1-800-829-1040. When can i file an amended tax return for 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. When can i file an amended tax return for 2013 To find the nearest AARP Tax-Aide site, visit AARP's website at www. When can i file an amended tax return for 2013 aarp. When can i file an amended tax return for 2013 org/money/taxaide or call 1-888-227-7669. When can i file an amended tax return for 2013   For more information on these programs, go to IRS. When can i file an amended tax return for 2013 gov and enter “VITA” in the search box. When can i file an amended tax return for 2013 Internet. When can i file an amended tax return for 2013 You can access the IRS website at IRS. When can i file an amended tax return for 2013 gov 24 hours a day, 7 days a week to: E-file your return. When can i file an amended tax return for 2013 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. When can i file an amended tax return for 2013 Check the status of your 2012 refund. When can i file an amended tax return for 2013 Go to IRS. When can i file an amended tax return for 2013 gov and click on Where’s My Refund. When can i file an amended tax return for 2013 Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. When can i file an amended tax return for 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). When can i file an amended tax return for 2013 Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. When can i file an amended tax return for 2013 Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. When can i file an amended tax return for 2013 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. When can i file an amended tax return for 2013 So in a change from previous filing seasons, you won't get an estimated refund date right away. When can i file an amended tax return for 2013 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. When can i file an amended tax return for 2013 You can obtain a free transcript online at IRS. When can i file an amended tax return for 2013 gov by clicking on Order a Return or Account Transcript under “Tools. When can i file an amended tax return for 2013 ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. When can i file an amended tax return for 2013 You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. When can i file an amended tax return for 2013 Download forms, including talking tax forms, instructions, and publications. When can i file an amended tax return for 2013 Order IRS products. When can i file an amended tax return for 2013 Research your tax questions. When can i file an amended tax return for 2013 Search publications by topic or keyword. When can i file an amended tax return for 2013 Use the Internal Revenue Code, regulations, or other official guidance. When can i file an amended tax return for 2013 View Internal Revenue Bulletins (IRBs) published in the last few years. When can i file an amended tax return for 2013 Figure your withholding allowances using the IRS Withholding Calculator at www. When can i file an amended tax return for 2013 irs. When can i file an amended tax return for 2013 gov/individuals. When can i file an amended tax return for 2013 Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. When can i file an amended tax return for 2013 gov by typing Alternative Minimum Tax Assistant in the search box. When can i file an amended tax return for 2013 Sign up to receive local and national tax news by email. When can i file an amended tax return for 2013 Get information on starting and operating a small business. When can i file an amended tax return for 2013 Phone. When can i file an amended tax return for 2013 Many services are available by phone. When can i file an amended tax return for 2013   Ordering forms, instructions, and publications. When can i file an amended tax return for 2013 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). When can i file an amended tax return for 2013 You should receive your order within 10 days. When can i file an amended tax return for 2013 Asking tax questions. When can i file an amended tax return for 2013 Call the IRS with your tax questions at 1-800-829-1040. When can i file an amended tax return for 2013 Solving problems. When can i file an amended tax return for 2013 You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). When can i file an amended tax return for 2013 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. When can i file an amended tax return for 2013 Call your local Taxpayer Assistance Center for an appointment. When can i file an amended tax return for 2013 To find the number, go to www. When can i file an amended tax return for 2013 irs. When can i file an amended tax return for 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. When can i file an amended tax return for 2013 TTY/TDD equipment. When can i file an amended tax return for 2013 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. When can i file an amended tax return for 2013 The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. When can i file an amended tax return for 2013 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. When can i file an amended tax return for 2013 gsa. When can i file an amended tax return for 2013 gov/fedrelay. When can i file an amended tax return for 2013 TeleTax topics. When can i file an amended tax return for 2013 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. When can i file an amended tax return for 2013 Checking the status of your 2012 refund. When can i file an amended tax return for 2013 To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). When can i file an amended tax return for 2013 Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. When can i file an amended tax return for 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). When can i file an amended tax return for 2013 Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. When can i file an amended tax return for 2013 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. When can i file an amended tax return for 2013 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. When can i file an amended tax return for 2013 Evaluating the quality of our telephone services. When can i file an amended tax return for 2013 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. When can i file an amended tax return for 2013 One method is for a second IRS representative to listen in on or record random telephone calls. When can i file an amended tax return for 2013 Another is to ask some callers to complete a short survey at the end of the call. When can i file an amended tax return for 2013 Walk-in. When can i file an amended tax return for 2013 Some products and services are available on a walk-in basis. When can i file an amended tax return for 2013   Products. When can i file an amended tax return for 2013 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. When can i file an amended tax return for 2013 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. When can i file an amended tax return for 2013 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. When can i file an amended tax return for 2013 Services. When can i file an amended tax return for 2013 You can walk in to your local TAC most business days for personal, face-to-face tax help. When can i file an amended tax return for 2013 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. When can i file an amended tax return for 2013 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. When can i file an amended tax return for 2013 No appointment is necessary—just walk in. When can i file an amended tax return for 2013 Before visiting, check www. When can i file an amended tax return for 2013 irs. When can i file an amended tax return for 2013 gov/localcontacts for hours of operation and services provided. When can i file an amended tax return for 2013 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. When can i file an amended tax return for 2013 You can leave a message and a representative will call you back within 2 business days. When can i file an amended tax return for 2013 All other issues will be handled without an appointment. When can i file an amended tax return for 2013 To call your local TAC, go to  www. When can i file an amended tax return for 2013 irs. When can i file an amended tax return for 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. When can i file an amended tax return for 2013 Mail. When can i file an amended tax return for 2013 You can send your order for forms, instructions, and publications to the address below. When can i file an amended tax return for 2013 You should receive a response within 10 days after your request is received. When can i file an amended tax return for 2013  Internal Revenue Service 1201 N. When can i file an amended tax return for 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. When can i file an amended tax return for 2013   The Taxpayer Advocate Service (TAS) is your voice at the IRS. When can i file an amended tax return for 2013 Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. When can i file an amended tax return for 2013 TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. When can i file an amended tax return for 2013 Remember, the worst thing you can do is nothing at all. When can i file an amended tax return for 2013   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. When can i file an amended tax return for 2013 You face (or your business is facing) an immediate threat of adverse action. When can i file an amended tax return for 2013 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. When can i file an amended tax return for 2013   If you qualify for help, they will do everything they can to get your problem resolved. When can i file an amended tax return for 2013 You will be assigned to one advocate who will be with you at every turn. When can i file an amended tax return for 2013 TAS has offices in every state, the District of Columbia, and Puerto Rico. When can i file an amended tax return for 2013 Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. When can i file an amended tax return for 2013 And its services are always free. When can i file an amended tax return for 2013   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. When can i file an amended tax return for 2013 The TAS tax toolkit at www. When can i file an amended tax return for 2013 TaxpayerAdvocate. When can i file an amended tax return for 2013 irs. When can i file an amended tax return for 2013 gov can help you understand these rights. When can i file an amended tax return for 2013   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. When can i file an amended tax return for 2013 irs. When can i file an amended tax return for 2013 gov/advocate. When can i file an amended tax return for 2013 You can also call the toll-free number at 1-877-777-4778. When can i file an amended tax return for 2013 Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. When can i file an amended tax return for 2013 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. When can i file an amended tax return for 2013 gsa. When can i file an amended tax return for 2013 gov/fedrelay. When can i file an amended tax return for 2013   TAS also handles large-scale or systemic problems that affect many taxpayers. When can i file an amended tax return for 2013 If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. When can i file an amended tax return for 2013 irs. When can i file an amended tax return for 2013 gov/advocate. When can i file an amended tax return for 2013 Low Income Taxpayer Clinics (LITCs). When can i file an amended tax return for 2013   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. When can i file an amended tax return for 2013 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. When can i file an amended tax return for 2013 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. When can i file an amended tax return for 2013 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. When can i file an amended tax return for 2013 For more information and to find a clinic near you, see the LITC page on www. When can i file an amended tax return for 2013 irs. When can i file an amended tax return for 2013 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. When can i file an amended tax return for 2013 This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. When can i file an amended tax return for 2013 Free tax services. When can i file an amended tax return for 2013   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. When can i file an amended tax return for 2013 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. When can i file an amended tax return for 2013 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. When can i file an amended tax return for 2013 The majority of the information and services listed in this publication are available to you free of charge. When can i file an amended tax return for 2013 If there is a fee associated with a resource or service, it is listed in the publication. When can i file an amended tax return for 2013   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. When can i file an amended tax return for 2013 DVD for tax products. When can i file an amended tax return for 2013 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. When can i file an amended tax return for 2013 Prior-year forms, instructions, and publications. When can i file an amended tax return for 2013 Tax Map: an electronic research tool and finding aid. When can i file an amended tax return for 2013 Tax law frequently asked questions. When can i file an amended tax return for 2013 Tax Topics from the IRS telephone response system. When can i file an amended tax return for 2013 Internal Revenue Code—Title 26 of the U. When can i file an amended tax return for 2013 S. When can i file an amended tax return for 2013 Code. When can i file an amended tax return for 2013 Links to other Internet-based tax research materials. When can i file an amended tax return for 2013 Fill-in, print, and save features for most tax forms. When can i file an amended tax return for 2013 Internal Revenue Bulletins. When can i file an amended tax return for 2013 Toll-free and email technical support. When can i file an amended tax return for 2013 Two releases during the year. When can i file an amended tax return for 2013  – The first release will ship the beginning of January 2013. When can i file an amended tax return for 2013  – The final release will ship the beginning of March 2013. When can i file an amended tax return for 2013 Purchase the DVD from National Technical Information Service (NTIS) at www. When can i file an amended tax return for 2013 irs. When can i file an amended tax return for 2013 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 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