Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040x Instructions

Tax Forms 2007Tax Credit For StudentsH R Block 2011 Free FilingFile 2011 Taxes Online TurbotaxFiling A Tax AmmendmentFree 1040x Filing OnlineHow To Fill Out The 1040ezHow To File 1040xI Need To File My 2010 Taxes Free1040ez Tax Forms 2013H&r BlaockE File 2012 Tax ReturnHow To Do Your TaxesAmending Taxes After FilingAmended Kansas Tax Return1040ez Filing InstructionsFile Taxes For 2012 FreeFree Turbo Tax MilitaryWhere Can I Get A 1040ez Tax FormIrs 2012 Tax Forms 1040ezIncome Tax ExtensionFederal Tax Return Forms 1040ezIrs Ez File OnlineFree Tax Filing 2013 Low IncomeHow To Amend Tax Return 2013E FileHow Do I Amend A 2009 Tax ReturnFree Tax FormsFree State Tax Returns Online1040ez CalculatorWww Irs Gov 1040x InstructionsFile 2010 Taxes For FreeH&r Block Ez FormFile 2010 Tax ReturnAmended FormsAmended Tax ReturnsHow To File State Tax ReturnIrs Gov2011 E File TaxesHow To Amend A Tax Return 2013

1040x Instructions

1040x instructions Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. 1040x instructions This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. 1040x instructions The chapters are divided into separate sections based on when the changes take effect. 1040x instructions For example, this publication covers the following topics. 1040x instructions Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. 1040x instructions New deduction available for educator expenses. 1040x instructions Limit on the use of the non-accrual experience method of accounting. 1040x instructions Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. 1040x instructions Extension of the welfare-to-work credit and work opportunity credit. 1040x instructions New 5-year carryback rule for net operating losses (NOLs). 1040x instructions See the discussion of each topic for more information. 1040x instructions Certain changes had a major effect on two of the publications we issued for 2001. 1040x instructions We published supplements to those two publications and they have been included in this publication as follows. 1040x instructions Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. 1040x instructions This discusses the increase in the amount of depreciation deduction for certain automobiles. 1040x instructions Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. 1040x instructions This discusses the special depreciation allowance for property acquired after September 10, 2001. 1040x instructions Adjusting your withholding or estimated tax payments for 2002. 1040x instructions   If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. 1040x instructions If your tax will decrease, you can get the benefit of lower taxes throughout the year. 1040x instructions If you will owe more tax, you can avoid a penalty when you file your tax return. 1040x instructions   See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. 1040x instructions See chapter 6 for information on ordering forms and publications. 1040x instructions To adjust your. 1040x instructions . 1040x instructions . 1040x instructions . 1040x instructions Get Form. 1040x instructions . 1040x instructions . 1040x instructions And Publication. 1040x instructions . 1040x instructions . 1040x instructions Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. 1040x instructions   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x instructions 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. 1040x instructions Comments and suggestions. 1040x instructions   We welcome your comments about this publication. 1040x instructions   You can e-mail us while visiting our web site at www. 1040x instructions irs. 1040x instructions gov. 1040x instructions   You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. 1040x instructions NW Washington, DC 20224   We respond to many letters by telephone. 1040x instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x instructions Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Information For International Businesses

Foreign Account Tax Compliance Act
FATCA will increase information reporting by foreign financial institutions, non-financial foreign entities, and certain U.S. persons holding financial assets outside the United States.

2012 Offshore Voluntary Disclosure Program
The IRS offers an offshore voluntary disclosure program to help people get current with their taxes. The current program is open for an indefinite period until otherwise announced.

Transfer Pricing Audit Roadmap Now Available
The Transfer Pricing Audit Roadmap is a toolkit organized around a notional 24 month audit timeline. It provides recommended audit procedures and links to reference material. It is not intended as a template. Every transfer pricing case is unique and requires the exercise of judgment and discretion.

Help with Tax Questions - International Taxpayers
If you've looked around our site and still didn't find the answer to your general tax question for International Taxpayers, we'd like to help.

Qualified Intermediaries (QI)
A Qualified Intermediary (QI) is any foreign intermediary (or foreign branch of a U.S. intermediary) that has entered into a qualified intermediary withholding agreement with the IRS. A QI is entitled to certain simplified withholding and reporting rules.

U.S. Withholding Agent Program
Focus enforcing compliance through examinations and voluntary compliance of withholding tax on foreign payments. Responsibilities include coordinating exams and training exam teams, consulting with internal/externals stakeholders, and providing guidance to ensure consistent treatment for taxpayers.

Internal Revenue Service International Visitors' Program (IVP)
The purpose of the International Visitors Program is to introduce the Internal Revenue Service as one of the world's premier tax systems to interested countries.

Income from Abroad is Taxable
There have been recent reports about the interest of the Internal Revenue Service (IRS) in taxpayers with bank accounts in Liechtenstein. The IRS' interest, however, extends beyond bank accounts in Liechtenstein to financial accounts anywhere in the world. The IRS reminds you to report your worldwide income on your U.S. tax return and lists the possible consequences of hiding income overseas.

U.S. Citizens by Birth or through a U.S. Citizen Parent
All persons born in the United States are U.S. citizens. This is the case regardless of the tax or immigration status of a persons parents. Furthermore, a person born outside the United States may also be a U.S. citizen at birth if at least one parent is a U.S. citizen and has lived in the United States for a period of time.

U.S. Citizens and Resident Aliens Abroad
This section covers tax topics for U.S. citizens or resident aliens living overseas.

Taxation of Nonresident Aliens
The U.S. source income of nonresident aliens is subject to U.S. taxation.

Taxation of U.S. Resident Aliens
A resident alien's income is generally subject to tax in the same manner as a U.S. citizen.

Foreign Students and Scholars
Aliens temporarily present in the United States as students, trainees, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.

Tax Withholding on Foreign Persons
This section covers tax withholding topics for payments made to U.S. citizens abroad or aliens employed both in the United States and abroad. This section also covers tax withholding and reporting rules on payments of U.S. source income made to foreign persons.

Tax Treaties
Tax treaties may allow residents of foreign countries to be taxed at a reduced rate, or to be exempt from U.S. income taxes on certain items of income they receive from sources within the United States.

Taxpayer Identification Numbers (TIN)
A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws.

Taxation of Foreign Athletes and Entertainers
This section describes the special rules which affect the taxation of foreign athletes and entertainers who have income sourced in the United States.

Alien Taxation - Certain Essential Concepts
This section describes certain essential concepts involved in the taxation of aliens.

Classification of Taxpayers for U.S. Tax Purposes
This section will help you determine if you are a "Foreign Person" or a "United States person" for U.S. tax purposes.

Determining Alien Tax Status
If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet the Green Card test or the Substantial Presence test.

Taxation of Dual-Status Aliens
You are a dual-status alien when you have been both a resident alien and a nonresident alien in the same tax year.

Special Categories of Alien Workers
For U.S. tax purposes, Au Pairs and Farm Workers may be treated differently than others.

Report of Foreign Bank and Financial Accounts (FBAR)
If you own a foreign bank account, brokerage account, mutual fund, unit trust, or other financial account, then you may be required to report the account yearly to the Internal Revenue Service.

Employees of Foreign Governments or International Organizations
The wages paid to employees of foreign governments and international organizations are not usually taxable, but may be taxable in the case of U.S. citizens and resident aliens.

New Developments in International Taxation
This section provides the latest news on international taxes.

Miscellaneous International Tax Issues
This section covers subjects not previously discussed.

Frequently Asked Questions - International Taxpayers
Frequently Asked Questions for Aliens and U.S. Citizens Living Abroad

Page Last Reviewed or Updated: 25-Mar-2014

 

The 1040x Instructions

1040x instructions Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. 1040x instructions Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. 1040x instructions The April 19, 1995, attack on the Alfred P. 1040x instructions Murrah Federal Building (Oklahoma City attack). 1040x instructions The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). 1040x instructions Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). 1040x instructions The Act also provides other types of relief. 1040x instructions For example, it provides that the following amounts are not included in income. 1040x instructions Payments from the September 11th Victim Compensation Fund of 2001. 1040x instructions Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. 1040x instructions Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. 1040x instructions Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. 1040x instructions Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. 1040x instructions Worksheet A. 1040x instructions 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. 1040x instructions 1       2 Enter the total tax from the decedent's income tax return. 1040x instructions See Table 1 on page 5 for the line number for years before 2002. 1040x instructions 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 1040x instructions (These taxes are not eligible for forgiveness. 1040x instructions )           a Self-employment tax. 1040x instructions 3a         b Social security and Medicare tax on tip income not reported to employer. 1040x instructions 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040x instructions 3c         d Tax on excess accumulation in qualified retirement plans. 1040x instructions 3d         e Household employment taxes. 1040x instructions 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040x instructions 3f         g Tax on golden parachute payments. 1040x instructions 3g       4 Add lines 3a through 3g. 1040x instructions 4       5 Tax to be forgiven. 1040x instructions Subtract line 4 from line 2. 1040x instructions 5       Note. 1040x instructions 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. 1040x instructions 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. 1040x instructions 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. 1040x instructions The IRS will determine the amount to be refunded. 1040x instructions Worksheet A. 1040x instructions 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. 1040x instructions 1       2 Enter the total tax from the decedent's income tax return. 1040x instructions See Table 1 on page 5 for the line number for years before 2002. 1040x instructions 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 1040x instructions (These taxes are not eligible for forgiveness. 1040x instructions )           a Self-employment tax. 1040x instructions 3a         b Social security and Medicare tax on tip income not reported to employer. 1040x instructions 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040x instructions 3c         d Tax on excess accumulation in qualified retirement plans. 1040x instructions 3d         e Household employment taxes. 1040x instructions 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040x instructions 3f         g Tax on golden parachute payments. 1040x instructions 3g       4 Add lines 3a through 3g. 1040x instructions 4       5 Tax to be forgiven. 1040x instructions Subtract line 4 from line 2. 1040x instructions 5       Note. 1040x instructions 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. 1040x instructions 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. 1040x instructions 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. 1040x instructions The IRS will determine the amount to be refunded. 1040x instructions Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. 1040x instructions S. 1040x instructions Individual Income Tax Return 1040NR U. 1040x instructions S. 1040x instructions Nonresident Alien Income Tax Return 1040X Amended U. 1040x instructions S. 1040x instructions Individual Income Tax Return 1041 U. 1040x instructions S. 1040x instructions Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications