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 Tax Form

Free Tax PreparationTaxact2010Tax Forms 1040ezTax Forms For 2012Free Ez TaxHow To Amend 2012 TaxesHow To File Irs Form 1040xWww H&rblock Com2009 Federal Income Tax FormsFree State Income Tax FilingFree Federal Tax ReturnWhere To File Taxes For FreeHow To Amend A Tax Return OnlineH&r Block BasicH & R Block 1040xMilitary State Tax ExemptionsWww Taxslayer Com MilitaryIrs AmendmentTax Forms 1040xIl 1040xFree 2012 Tax FilingH&rblockonline1040 Us Individual Income Tax Return 2012Free State TaxIrs E FileI Need 2011 Tax SoftwareIrs Tax Forms 1040ez2012 1040 Ez FormFile 1040x OnlineWhere Do I Get A 1040x FormWhere Can I Get A 2012 Tax FormIrs 1040ez Form 2012Irs Tax Forms 2012Efile 2012 Taxes1040ez 20131040ez HelpFiling 1040x Online Free1040 Ez Form 2010Free Tax Preparation For SeniorsFree Federal And State Tax Filing 2012

1040x Tax Form

1040x tax form Publication 584SP - Additional Material Table of Contents This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Pasillo de Entrada (Entrance Hall) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Sala de Estar (Living Room) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Comedor (Dining Room) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Cocina (Kitchen) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Cuarto de Trabajo (Den) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Dormitorios (Bedrooms) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Baños (Bathrooms) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Cuarto de Recreación/Juegos (Recreation Room) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Lavadero y Sótano (Laundry and Basement) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Garaje (Garage) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Equipo Deportivo (Sporting Equipment) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Ropa de Hombres (Men's Clothing) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Ropa de Mujeres (Women's Clothing) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Ropa de Niños (Children's Clothing) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Joyería (Jewelry) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Enseres Eléctricos (Electrical Appliances) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Artículos de Hilo (Linens) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Artículos Misceláneos (Miscellaneous) This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form vehículos motorizados This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Hogar (Excluyendo su contenido) Hoja de Trabajo A. 1040x tax form Costo u Otra Base (Ajustada) Precaución:Vea Instrucciones de la Hoja de Trabajo A antes de usar esta hoja de trabajo. 1040x tax form         (a) Parte Personal (b) Parte Comercial/de Alquiler 1. 1040x tax form   Anote el precio de compra de la vivienda dañada o destruida. 1040x tax form (Si usted presentó el Formulario 2119 cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la cantidad que aparece en dicho Formulario 2119). 1040x tax form 1. 1040x tax form     2. 1040x tax form   Puntos pagados por el vendedor para una vivienda comprada después de 1990. 1040x tax form No incluya puntos pagados por el vendedor que ya restó para llegar a la cantidad anotada en la línea 1 2. 1040x tax form     3. 1040x tax form   Reste la línea 2 de la línea 1 3. 1040x tax form     4. 1040x tax form   Cargos por liquidación o costos de cierre. 1040x tax form (Vea Settlement Costs (Costos de Liquidación) en la Publicación 551, en inglés). 1040x tax form Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a la 4g y 5; para entonces pasar a la línea 6. 1040x tax form         a. 1040x tax form Honorarios por estudios de escritura 4a. 1040x tax form       b. 1040x tax form Honorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de documentos) 4b. 1040x tax form       c. 1040x tax form Estudios topográficos 4c. 1040x tax form       d. 1040x tax form Seguro de escritura de propietario 4d. 1040x tax form       e. 1040x tax form Impuestos de traspaso o de sello 4e. 1040x tax form       f. 1040x tax form Cantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro o cargos hipotecarios y comisiones sobre las ventas) 4f. 1040x tax form       g. 1040x tax form Otros gastos 4g. 1040x tax form     5. 1040x tax form   Sume las líneas 4a a la 4g 5. 1040x tax form     6. 1040x tax form   Costo de ampliaciones y mejoras. 1040x tax form (Vea Increases to Basis (Aumentos en la Base) en la Publicación 551, en inglés). 1040x tax form No incluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 6. 1040x tax form     7. 1040x tax form   Tasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o banquetas 7. 1040x tax form     8. 1040x tax form   Otros aumentos en la base 8. 1040x tax form     9. 1040x tax form   Sume las líneas 3, 5, 6, 7 y 8 9. 1040x tax form     10. 1040x tax form   Depreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda 10. 1040x tax form 0   11. 1040x tax form   Otras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la Base) en la Publicación 551, en inglés). 1040x tax form 11. 1040x tax form     12. 1040x tax form   Sume las líneas 10 y 11 12. 1040x tax form     13. 1040x tax form   Costo u otra base (ajustada) de la vivienda dañada o destruida. 1040x tax form Reste la línea 12 de la línea 9. 1040x tax form Anote dicha cantidad aquí y en la línea 2 del Anexo 20 13. 1040x tax form     Instrucciones para la Hoja de Trabajo A. 1040x tax form Si usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. 1040x tax form NO utilice esta hoja de trabajo para determinar el costo de su base si adquirió interés de su vivienda por un difunto que falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939. 1040x tax form SI. 1040x tax form . 1040x tax form . 1040x tax form   ENTONCES. 1040x tax form . 1040x tax form . 1040x tax form usted heredó su vivienda de un difunto que falleció antes o depués del 2010, o de un difunto que falleció en el 2010 pero la albacea de su caudal hereditario no presentó el Formulario 8939. 1040x tax form 1 omita las líneas 1 a la 4 de la hoja de trabajo. 1040x tax form 2 encuentre su base utilizando las reglas bajo Inherited Property (Bienes Heredados) en la Publicación 551, en inglés. 1040x tax form Anote esta cantidad en la línea 5 de la hoja de trabajo. 1040x tax form 3 llene las líneas 6 a la 13 de la hoja de trabajo. 1040x tax form usted recibió su vivienda como un regalo (donación) 1 lea Property Received as Gift (Bienes Recibidos como Regalo (Donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 de la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo que proceda. 1040x tax form 2 si usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo. 1040x tax form 3 llene el resto de la hoja de trabajo. 1040x tax form usted recibió su vivienda como un canje por otra propiedad 1 anote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. 1040x tax form (Pero si usted recibió su vivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en que el canje se aplazó utilizando el Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). 1040x tax form 2 llene el resto de la hoja de trabajo. 1040x tax form usted construyó su vivienda 1 sume el precio de compra del terreno y el costo de la construcción de la vivienda. 1040x tax form Anote ese total en la línea 1 de la hoja de trabajo. 1040x tax form (Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo de 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). 1040x tax form 2 llene el resto de la hoja de trabajo. 1040x tax form usted recibió su vivienda de su cónyuge después del 18 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. 1040x tax form 2 anote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya recibido. 1040x tax form 3 llene las líneas 6 a la 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos después del traspaso. 1040x tax form usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma después del 18 de julio de 1984     llene una hoja de trabajo, haciendo los ajustes a la base por acontecimientos tanto antes como después del traspaso. 1040x tax form   usted recibió su vivienda de su cónyuge antes del 19 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. 1040x tax form 2 anote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió. 1040x tax form 3 llene las líneas 6 a la 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. 1040x tax form usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma antes del 19 de julio de 1984 1 llene una hoja de trabajo, las líneas 1 a la 13, ajustando la base solamente por acontecimientos antes del traspaso. 1040x tax form 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. 1040x tax form 5 para obtener la base ajustada de la mitad de su participación a la hora del traspaso. 1040x tax form 3 multiplique el valor justo de mercado de la vivienda a la hora del traspaso por 0. 1040x tax form 5. 1040x tax form Generalmente, el resultado corresponde a la base de la mitad de la participación de su cónyuge. 1040x tax form 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. 1040x tax form 5 complete el resto de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. 1040x tax form usted fue dueño de su vivienda conjuntamente con alguien (aparte de cónyuges que presenten una declaración conjunta) 1 llene las líneas 1 a la 13 de la hoja de trabajo. 1040x tax form 2 multiplique la cantidad de la línea 13 para obtener la base ajustada suya por el porcentaje de su parte de su participación de la vivienda. 1040x tax form Instrucciones para la Hoja de Trabajo A. 1040x tax form (Continuación) SI. 1040x tax form . 1040x tax form . 1040x tax form   ENTONCES. 1040x tax form . 1040x tax form . 1040x tax form usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito 1 llene una hoja de trabajo, las líneas 1 a la 13, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento de su cónyuge. 1040x tax form 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. 1040x tax form 5 para obtener la base ajustada de la mitad de su participación a la fecha del fallecimiento. 1040x tax form 3 calcule la base de la mitad de la participación de su cónyuge. 1040x tax form Esto corresponde a la mitad del valor justo de mercado en la fecha del fallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales hereditarios). 1040x tax form (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2). 1040x tax form 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. 1040x tax form 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. 1040x tax form usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito y, su vivienda permanente está en un estado donde rigen las leyes de la comunidad de bienes matrimoniales 1 ignore las líneas 1 a la 4 de la hoja de trabajo. 1040x tax form 2 anote la cantidad de su base en la línea 5 de la hoja de trabajo. 1040x tax form Generalmente, esto corresponde al valor justo de mercado de la vivienda al momento del fallecimiento. 1040x tax form (No obstante, vea Community Property (Comunidad de Bienes Matrimoniales) en la Publicación 551, en inglés, para reglas especiales). 1040x tax form 3 llene el resto de la hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. 1040x tax form usted fue dueño de su vivienda conjuntamente con alguien (que no sean cónyuges que presenten la declaración conjunta) que falleció antes de 2010 y antes de un hecho fortuito 1 llene las líneas 1 a la 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento del codueño. 1040x tax form 2 multiplique la cantidad de la línea 13 por el porcentaje de su parte de su participación de la vivienda para obtener la base ajustada suyo en la fecha del fallecimiento. 1040x tax form 3 multiplique el valor justo del mercado en la fecha del fallecimiento (o use la valuació alterna usada posteriormente para propositos de los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. 1040x tax form Ésta es la base para el interés parcial del codueño. 1040x tax form 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. 1040x tax form 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos después del fallecimiento del codueño. 1040x tax form alguna vez su vivienda sufrió daños debido a un hecho fortuito anterior 1 en la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del hecho fortuito anterior. 1040x tax form 2 en la línea 11 anote: todo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior  y toda pérdida por hecho fortuito deducible de años anteriores no cubierta por  su seguro. 1040x tax form la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después de 1990 pero antes del 4 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el año en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). 1040x tax form la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después del 3 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). 1040x tax form usted usó parte de la propiedad como su vivienda y parte de ella para propósitos comerciales o para generar ingresos de alquiler   usted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler (columna (b)). 1040x tax form no corresponde ninguno de los puntos anteriores   llene completamente la hoja de trabajo. 1040x tax form Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Affordable Care Act Tax Provisions for Individuals and Families

The Affordable Care Act, or health care law, contains health insurance coverage and financial assistance options for individuals and families. The IRS administers the tax provisions included in the law. Visit HealthCare.gov for more information on coverage options and financial assistance.
 

What do I need to know for my 2013 tax return?

Considerations for 2014

  • Open Enrollment for the Health Insurance Marketplace: The open enrollment period to purchase health care coverage through the Health Insurance Marketplace for 2014 began Oct. 1, 2013 and runs through March 31, 2014. When you get health insurance through the marketplace, you may be able to get advance payments of the premium tax credit that will immediately help lower your monthly premium. Learn more at HealthCare.gov.
  • Premium Tax Credit: If you get insurance through the Marketplace, you may be eligible to claim the premium tax credit. You can elect to have advance payments of the tax credit sent directly to your insurer during 2014, or wait to claim the credit when you file your tax return in 2015. If you choose to have advance payments sent to your insurer, you will have to reconcile the payments on your 2014 tax return, which will be filed in 2015. If you’re already receiving advance payments of the credit, you need do nothing at this time unless you have a change in circumstance. Learn More.
  • Change in Circumstances: If you're receiving advance payments of the premium tax credit to help pay for your insurance coverage, you should report life changes, such as income, marital status or family size changes, to your marketplace. Reporting changes will help to make sure you are getting the proper amount of advance payments.
  • Individual Shared Responsibility Payment: Starting January 2014, you and your family must have health care coverage, have an exemption from coverage, or make a payment when you file your 2014 tax return in 2015. Most people already have qualifying health care coverage and will not need to do anything more than maintain that coverage throughout 2014. Learn More.

 

Page Last Reviewed or Updated: 24-Mar-2014

The 1040x Tax Form

1040x tax form Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. 1040x tax form It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). 1040x tax form The maximum amount you can claim for the credit is $1,000 for each qualifying child. 1040x tax form Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. 1040x tax form S. 1040x tax form citizen, a U. 1040x tax form S. 1040x tax form national, or a U. 1040x tax form S. 1040x tax form resident alien. 1040x tax form For more information, see Publication 519, U. 1040x tax form S. 1040x tax form Tax Guide for Aliens. 1040x tax form If the child was adopted, see Adopted child , later. 1040x tax form For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). 1040x tax form Example. 1040x tax form Your 10-year-old nephew lives in Mexico and qualifies as your dependent. 1040x tax form Because he is not a U. 1040x tax form S. 1040x tax form citizen, U. 1040x tax form S. 1040x tax form national, or U. 1040x tax form S. 1040x tax form resident alien, he is not a qualifying child for the child tax credit. 1040x tax form Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). 1040x tax form   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 1040x tax form   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. 1040x tax form To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 1040x tax form For more information about the substantial presence test, see Publication 519, U. 1040x tax form S. 1040x tax form Tax Guide for Aliens. 1040x tax form Adopted child. 1040x tax form   An adopted child is always treated as your own child. 1040x tax form An adopted child includes a child lawfully placed with you for legal adoption. 1040x tax form   If you are a U. 1040x tax form S. 1040x tax form citizen or U. 1040x tax form S. 1040x tax form national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. 1040x tax form Exceptions to time lived with you. 1040x tax form    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. 1040x tax form Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 1040x tax form   There are also exceptions for kidnapped children and children of divorced or separated parents. 1040x tax form For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 1040x tax form Qualifying child of more than one person. 1040x tax form   A special rule applies if your qualifying child is the qualifying child of more than one person. 1040x tax form For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 1040x tax form Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 1040x tax form The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. 1040x tax form If this amount is zero, you cannot take this credit because there is no tax to reduce. 1040x tax form But you may be able to take the additional child tax credit. 1040x tax form See Additional Child Tax Credit, later. 1040x tax form Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 1040x tax form Married filing jointly – $110,000. 1040x tax form Single, head of household, or qualifying widow(er) – $75,000. 1040x tax form Married filing separately – $55,000. 1040x tax form Modified AGI. 1040x tax form   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 1040x tax form Any amount excluded from income because of the exclusion of income from Puerto Rico. 1040x tax form On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 1040x tax form ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 1040x tax form Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 1040x tax form Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 1040x tax form Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 1040x tax form   If you do not have any of the above, your modified AGI is the same as your AGI. 1040x tax form AGI. 1040x tax form   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 1040x tax form Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. 1040x tax form You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. 1040x tax form You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 1040x tax form Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. 1040x tax form Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. 1040x tax form Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. 1040x tax form For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. 1040x tax form Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 1040x tax form The additional child tax credit may give you a refund even if you do not owe any tax. 1040x tax form How to claim the additional child tax credit. 1040x tax form   To claim the additional child tax credit, follow the steps below. 1040x tax form Make sure you figured the amount, if any, of your child tax credit. 1040x tax form If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 1040x tax form If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. 1040x tax form Child Tax Credit Worksheet This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Child tax worksheet - page 1. 1040x tax form Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Child tax worksheet - page 2. 1040x tax form Line 11 Worksheet This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Line 11 worksheet - page 1. 1040x tax form Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. 1040x tax form Please click the link to view the image. 1040x tax form Line 11 worksheet - page 2. 1040x tax form 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. 1040x tax form  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 1040x tax form  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. 1040x tax form     1. 1040x tax form a. 1040x tax form Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. 1040x tax form     b. 1040x tax form Enter the amount of any nontaxable combat pay received. 1040x tax form Also enter this amount on Schedule 8812, line 4b. 1040x tax form This amount should be shown in Form(s) W-2, box 12, with code Q. 1040x tax form 1b. 1040x tax form       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. 1040x tax form Otherwise, skip lines 2a through 2e and go to line 3. 1040x tax form     2. 1040x tax form a. 1040x tax form Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. 1040x tax form     b. 1040x tax form Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 1040x tax form * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 1040x tax form Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. 1040x tax form Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. 1040x tax form     c. 1040x tax form Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. 1040x tax form * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 1040x tax form Do not include on this line any amounts exempt from self-employment tax 2c. 1040x tax form         d. 1040x tax form If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. 1040x tax form Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. 1040x tax form         e. 1040x tax form If line 2c is a profit, enter the smaller of line 2c or line 2d. 1040x tax form If line 2c is a (loss), enter the (loss) from line 2c. 1040x tax form 2e. 1040x tax form   3. 1040x tax form Combine lines 1a, 1b, 2a, 2b, and 2e. 1040x tax form If zero or less, stop. 1040x tax form Do not complete the rest of this worksheet. 1040x tax form Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. 1040x tax form   4. 1040x tax form Enter any amount included on line 1a that is:               a. 1040x tax form A scholarship or fellowship grant not reported on Form W-2 4a. 1040x tax form         b. 1040x tax form For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. 1040x tax form         c. 1040x tax form A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). 1040x tax form This amount may be shown in box 11 of your Form W-2. 1040x tax form If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 1040x tax form 4c. 1040x tax form       5. 1040x tax form a. 1040x tax form Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. 1040x tax form Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. 1040x tax form             b. 1040x tax form Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. 1040x tax form 5b. 1040x tax form             c. 1040x tax form Subtract line 5b from line 5a 5c. 1040x tax form       6. 1040x tax form Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. 1040x tax form       7. 1040x tax form Add lines 4a through 4c, 5c, and 6 7. 1040x tax form   8. 1040x tax form Subtract line 7 from line 3 8. 1040x tax form       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. 1040x tax form If you were sent here from Schedule 8812, enter this amount on line 4a of that form. 1040x tax form     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. 1040x tax form Put your name and social security number on Schedule SE and attach it to your return. 1040x tax form                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. 1040x tax form  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 1040x tax form               1. 1040x tax form a. 1040x tax form Enter the amount from Form 1040A, line 7 1a. 1040x tax form         b. 1040x tax form Enter the amount of any nontaxable combat pay received. 1040x tax form Also enter this amount on Schedule 8812, line 4b. 1040x tax form This amount should be shown in Form(s) W-2, box 12, with code Q. 1040x tax form 1b. 1040x tax form         c. 1040x tax form Add lines 1a and 1b. 1040x tax form     1c. 1040x tax form   2. 1040x tax form Enter any amount included on line 1a that is:           a. 1040x tax form A scholarship or fellowship grant not reported on Form W-2 2a. 1040x tax form         b. 1040x tax form For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. 1040x tax form         c. 1040x tax form A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). 1040x tax form This amount may be shown in box 11 of your Form W-2. 1040x tax form If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. 1040x tax form       3. 1040x tax form Add lines 2a through 2c 3. 1040x tax form   4. 1040x tax form Subtract line 3 from line 1c. 1040x tax form Enter the result here and on line 2 of the Line 11 Worksheet 4. 1040x tax form                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. 1040x tax form Social security tax, Medicare tax, and Additional Medicare Tax on wages. 1040x tax form 1. 1040x tax form Enter the social security tax withheld (Form(s) W-2, box 4) 1. 1040x tax form   2. 1040x tax form Enter the Medicare tax withheld (Form(s) W-2, box 6). 1040x tax form Box 6 includes any Additional Medicare Tax 2. 1040x tax form   3. 1040x tax form Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. 1040x tax form   4. 1040x tax form Add lines 1, 2, and 3 4. 1040x tax form   5. 1040x tax form Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. 1040x tax form   6. 1040x tax form Subtract line 5 from line 4 6. 1040x tax form   Additional Medicare Tax on Self-Employment Income. 1040x tax form 7. 1040x tax form Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. 1040x tax form   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). 1040x tax form Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. 1040x tax form Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. 1040x tax form 8. 1040x tax form Enter the Tier 1 tax (Form(s) W-2, box 14) 8. 1040x tax form   9. 1040x tax form Enter the Medicare tax (Form(s) W-2, box 14) 9. 1040x tax form   10. 1040x tax form Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). 1040x tax form Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. 1040x tax form   11. 1040x tax form Add lines 8, 9, and 10 11. 1040x tax form   12. 1040x tax form Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. 1040x tax form   13. 1040x tax form Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. 1040x tax form   14. 1040x tax form Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). 1040x tax form Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. 1040x tax form   15. 1040x tax form Add lines 12, 13, and 14 15. 1040x tax form   Line 6 amount 16. 1040x tax form Add lines 6, 7, 11, and 15. 1040x tax form Enter here and on line 6 of the Line 11 Worksheet. 1040x tax form 16. 1040x tax form   Paperwork Reduction Act Notice. 1040x tax form   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. 1040x tax form You are required to give us the information if requested. 1040x tax form We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. 1040x tax form   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. 1040x tax form Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. 1040x tax form Generally, tax returns and return information are confidential, as required by section 6103. 1040x tax form   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. 1040x tax form For the estimated averages, see the instructions for your income tax return. 1040x tax form   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. 1040x tax form See Comments and suggestions , earlier. 1040x tax form How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040x tax form Free help with your tax return. 1040x tax form   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040x tax form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040x tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040x tax form 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. 1040x tax form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040x tax form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040x tax form gov, download the IRS2Go app, or call 1-800-906-9887. 1040x tax form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x tax form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040x tax form aarp. 1040x tax form org/money/taxaide or call 1-888-227-7669. 1040x tax form For more information on these programs, go to IRS. 1040x tax form gov and enter “VITA” in the search box. 1040x tax form Internet. 1040x tax form    IRS. 1040x tax form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040x tax form Download the free IRS2Go app from the iTunes app store or from Google Play. 1040x tax form Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040x tax form Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040x tax form gov or download the IRS2Go app and select the Refund Status option. 1040x tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040x tax form Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040x tax form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040x tax form Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040x tax form No need to wait on the phone or stand in line. 1040x tax form The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040x tax form When you reach the response screen, you can print the entire interview and the final response for your records. 1040x tax form New subject areas are added on a regular basis. 1040x tax form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040x tax form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040x tax form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040x tax form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040x tax form When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040x tax form Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040x tax form You can also ask the IRS to mail a return or an account transcript to you. 1040x tax form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040x tax form gov or by calling 1-800-908-9946. 1040x tax form Tax return and tax account transcripts are generally available for the current year and the past three years. 1040x tax form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040x tax form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040x tax form If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040x tax form Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040x tax form gov and enter Where's My Amended Return? in the search box. 1040x tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040x tax form It can take up to 3 weeks from the date you mailed it to show up in our system. 1040x tax form Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040x tax form gov. 1040x tax form Select the Payment tab on the front page of IRS. 1040x tax form gov for more information. 1040x tax form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040x tax form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040x tax form gov. 1040x tax form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040x tax form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040x tax form gov. 1040x tax form Request an Electronic Filing PIN by going to IRS. 1040x tax form gov and entering Electronic Filing PIN in the search box. 1040x tax form Download forms, instructions and publications, including accessible versions for people with disabilities. 1040x tax form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040x tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040x tax form An employee can answer questions about your tax account or help you set up a payment plan. 1040x tax form Before you visit, check the Office Locator on IRS. 1040x tax form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040x tax form If you have a special need, such as a disability, you can request an appointment. 1040x tax form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040x tax form Apply for an Employer Identification Number (EIN). 1040x tax form Go to IRS. 1040x tax form gov and enter Apply for an EIN in the search box. 1040x tax form Read the Internal Revenue Code, regulations, or other official guidance. 1040x tax form Read Internal Revenue Bulletins. 1040x tax form Sign up to receive local and national tax news and more by email. 1040x tax form Just click on “subscriptions” above the search box on IRS. 1040x tax form gov and choose from a variety of options. 1040x tax form    Phone. 1040x tax form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040x tax form Download the free IRS2Go app from the iTunes app store or from Google Play. 1040x tax form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040x tax form gov, or download the IRS2Go app. 1040x tax form Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040x tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040x tax form Most VITA and TCE sites offer free electronic filing. 1040x tax form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040x tax form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040x tax form Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040x tax form If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040x tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040x tax form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x tax form Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040x tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040x tax form Note, the above information is for our automated hotline. 1040x tax form Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040x tax form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040x tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040x tax form It can take up to 3 weeks from the date you mailed it to show up in our system. 1040x tax form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040x tax form You should receive your order within 10 business days. 1040x tax form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040x tax form If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040x tax form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040x tax form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040x tax form These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040x tax form    Walk-in. 1040x tax form You can find a selection of forms, publications and services — in-person. 1040x tax form Products. 1040x tax form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x tax form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040x tax form Services. 1040x tax form You can walk in to your local TAC for face-to-face tax help. 1040x tax form An employee can answer questions about your tax account or help you set up a payment plan. 1040x tax form Before visiting, use the Office Locator tool on IRS. 1040x tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040x tax form    Mail. 1040x tax form You can send your order for forms, instructions, and publications to the address below. 1040x tax form You should receive a response within 10 business days after your request is received. 1040x tax form Internal Revenue Service 1201 N. 1040x tax form Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040x tax form The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x tax form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040x tax form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040x tax form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040x tax form You face (or your business is facing) an immediate threat of adverse action. 1040x tax form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040x tax form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040x tax form Here's why we can help: TAS is an independent organization within the IRS. 1040x tax form Our advocates know how to work with the IRS. 1040x tax form Our services are free and tailored to meet your needs. 1040x tax form We have offices in every state, the District of Columbia, and Puerto Rico. 1040x tax form   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040x tax form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040x tax form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040x tax form Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 1040x tax form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040x tax form Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x tax form Prev  Up  Next   Home   More Online Publications