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Amend 2009 Tax Return Online Free

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Amend 2009 Tax Return Online Free

Amend 2009 tax return online free 2. Amend 2009 tax return online free   Estimated Tax for 2014 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated TaxGeneral Rule Married Taxpayers Special Rules Aliens Estates and Trusts How To Figure Estimated Tax2014 Estimated Tax Worksheet When To Pay Estimated TaxWhen To Start Farmers and Fishermen How To Figure Each PaymentRegular Installment Method Annualized Income Installment Method Estimated Tax Payments Not Required How To Pay Estimated TaxCredit an Overpayment Pay Online Pay by Phone Pay by Check or Money Order Using the Estimated Tax Payment Voucher Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Amend 2009 tax return online free This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Amend 2009 tax return online free You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Amend 2009 tax return online free Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. Amend 2009 tax return online free If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Amend 2009 tax return online free If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. Amend 2009 tax return online free For information on when the penalty applies, see chapter 4. Amend 2009 tax return online free It would be helpful for you to have a copy of your 2013 tax return and an estimate of your 2014 income nearby while reading this chapter. Amend 2009 tax return online free Topics - This chapter discusses: Who must pay estimated tax, How to figure estimated tax (including illustrated examples), When to pay estimated tax, How to figure each payment, and How to pay estimated tax. Amend 2009 tax return online free Useful Items - You may want to see: Form (and Instructions) 1040-ES Estimated Tax for Individuals See chapter 5 for information about how to get this publication and form. Amend 2009 tax return online free Worksheets. Amend 2009 tax return online free   You may need to use several of the blank worksheets included in this chapter. Amend 2009 tax return online free See Worksheets for Chapter 2, later, to locate what you need. Amend 2009 tax return online free Who Does Not Have To Pay Estimated Tax If you receive salaries and wages, you may be able to avoid paying estimated tax by asking your employer to take more tax out of your earnings. Amend 2009 tax return online free To do this, file a new Form W-4 with your employer. Amend 2009 tax return online free See chapter 1. Amend 2009 tax return online free Estimated tax not required. Amend 2009 tax return online free   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Amend 2009 tax return online free You had no tax liability for 2013. Amend 2009 tax return online free You were a U. Amend 2009 tax return online free S. Amend 2009 tax return online free citizen or resident alien for the whole year. Amend 2009 tax return online free Your 2013 tax year covered a 12-month period. Amend 2009 tax return online free   You had no tax liability for 2013 if your total tax (defined later under Total tax for 2013—line 14b ) was zero or you did not have to file an income tax return. Amend 2009 tax return online free Please click here for the text description of the image. Amend 2009 tax return online free Figure 2-A: Do You Have To Pay Estimated Tax? Who Must Pay Estimated Tax If you owed additional tax for 2013, you may have to pay estimated tax for 2014. Amend 2009 tax return online free You can use the following general rule as a guide during the year to see if you will have enough withholding, or should increase your withholding or make estimated tax payments. Amend 2009 tax return online free General Rule In most cases, you must pay estimated tax for 2014 if both of the following apply. Amend 2009 tax return online free You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Amend 2009 tax return online free You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Amend 2009 tax return online free Your 2013 tax return must cover all 12 months. Amend 2009 tax return online free Note. Amend 2009 tax return online free The percentages in (2a) or (2b) above may be different if you are a farmer, fisherman, or higher income taxpayer. Amend 2009 tax return online free See Special Rules , later. Amend 2009 tax return online free If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet for a more accurate calculation. Amend 2009 tax return online free Figure 2-A takes you through the general rule. Amend 2009 tax return online free You may find this helpful in determining if you must pay estimated tax. Amend 2009 tax return online free If all your income will be subject to income tax withholding, you probably do not need to pay estimated tax. Amend 2009 tax return online free Example 1. Amend 2009 tax return online free Jane Smart uses Figure 2-A and the following information to figure whether she should pay estimated tax for 2014. Amend 2009 tax return online free She files as head of household claiming her dependent son, takes the standard deduction, and expects no refundable credits for 2014. Amend 2009 tax return online free Expected adjusted gross income (AGI) for 2014 $82,800 AGI for 2013 $73,700 Total tax on 2013 return (Form 1040,  line 61) $  8,746 Total 2014 estimated tax (line 13c of the 2014 Estimated Tax Worksheet) $11,015 Tax expected to be withheld in 2014 $10,000 Jane's answer to Figure 2-A, box 1, is YES; she expects to owe at least $1,000 for 2014 after subtracting her withholding from her expected total tax ($11,015 − $10,000 = $1,015). Amend 2009 tax return online free Her answer to box 2a is YES; she expects her income tax withholding ($10,000) to be at least 90% of the tax to be shown on her 2014 return ($11,015 × 90% = $9,913. Amend 2009 tax return online free 50). Amend 2009 tax return online free Jane does not need to pay estimated tax. Amend 2009 tax return online free Example 2. Amend 2009 tax return online free The facts are the same as in Example 1, except that Jane expects only $8,700 tax to be withheld in 2014. Amend 2009 tax return online free Because that is less than $9,913. Amend 2009 tax return online free 50, her answer to box 2a is NO. Amend 2009 tax return online free Jane's answer to box 2b is also NO; she does not expect her income tax withholding ($8,700) to be at least 100% of the total tax shown on her 2013 return ($8,746). Amend 2009 tax return online free Jane must increase her withholding or pay estimated tax for 2014. Amend 2009 tax return online free Example 3. Amend 2009 tax return online free The facts are the same as in Example 2, except that the total tax shown on Jane's 2013 return was $8,600. Amend 2009 tax return online free Because she expects to have more than $8,600 withheld in 2014 ($8,700), her answer to box 2b is YES. Amend 2009 tax return online free Jane does not need to pay estimated tax for 2014. Amend 2009 tax return online free Married Taxpayers If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Amend 2009 tax return online free You and your spouse can make joint estimated tax payments even if you are not living together. Amend 2009 tax return online free However, you and your spouse cannot make joint estimated tax payments if: You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes). Amend 2009 tax return online free See Choosing Resident Alien Status in Publication 519, or Individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law cannot make joint estimated tax payments. Amend 2009 tax return online free These individuals can take credit only for the estimated tax payments that he or she made. Amend 2009 tax return online free If you and your spouse cannot make joint estimated tax payments, apply these rules to your separate estimated income. Amend 2009 tax return online free Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Amend 2009 tax return online free 2013 separate returns and 2014 joint return. Amend 2009 tax return online free   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. Amend 2009 tax return online free You filed a separate return if you filed as single, head of household, or married filing separately. Amend 2009 tax return online free 2013 joint return and 2014 separate returns. Amend 2009 tax return online free   If you plan to file a separate return for 2014, but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. Amend 2009 tax return online free You file a separate return if you file as single, head of household, or married filing separately. Amend 2009 tax return online free   To figure your share of the tax on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status for 2014. Amend 2009 tax return online free Then multiply the tax on the joint return by the following fraction. Amend 2009 tax return online free      The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Amend 2009 tax return online free Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Amend 2009 tax return online free Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Amend 2009 tax return online free For 2014, they plan to file married filing separately. Amend 2009 tax return online free Joe figures his share of the tax on the 2013 joint return as follows: Tax on $40,100 based on separate return $5,960 Tax on $8,400 based on separate return 843 Total $6,803 Joe's percentage of total ($5,960 ÷ $6,803) 87. Amend 2009 tax return online free 6% Joe's share of tax on joint return  ($6,386 × 87. Amend 2009 tax return online free 6%) $5,594 Special Rules There are special rules for farmers, fishermen, and certain higher income taxpayers. Amend 2009 tax return online free Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under General Rule , earlier. Amend 2009 tax return online free Gross income. Amend 2009 tax return online free   Your gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Amend 2009 tax return online free To determine whether two-thirds of your gross income for 2013 was from farming or fishing, use as your gross income the total of the income (not loss) amounts. Amend 2009 tax return online free Joint returns. Amend 2009 tax return online free   On a joint return, you must add your spouse's gross income to your gross income to determine if at least two-thirds of your total gross income is from farming or fishing. Amend 2009 tax return online free Gross income from farming. Amend 2009 tax return online free   This is income from cultivating the soil or raising agricultural commodities. Amend 2009 tax return online free It includes the following amounts. Amend 2009 tax return online free Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Amend 2009 tax return online free Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Amend 2009 tax return online free Crop shares for the use of your land. Amend 2009 tax return online free Gains from sales of draft, breeding, dairy, or sporting livestock. Amend 2009 tax return online free   For 2013, gross income from farming is the total of the following amounts. Amend 2009 tax return online free Schedule F (Form 1040), Profit or Loss From Farming, line 9. Amend 2009 tax return online free Form 4835, Farm Rental Income and Expenses, line 7. Amend 2009 tax return online free Your share of the gross farming income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Amend 2009 tax return online free Your gains from sales of draft, breeding, dairy, or sporting livestock shown on Form 4797, Sales of Business Property. Amend 2009 tax return online free   Wages you receive as a farm employee and wages you receive from a farm corporation are not gross income from farming. Amend 2009 tax return online free Gross income from fishing. Amend 2009 tax return online free   This is income from catching, taking, harvesting, cultivating, or farming any kind of fish, shellfish (for example, clams and mussels), crustaceans (for example, lobsters, crabs, and shrimp), sponges, seaweeds, or other aquatic forms of animal and vegetable life. Amend 2009 tax return online free   Gross income from fishing includes the following amounts. Amend 2009 tax return online free Schedule C (Form 1040), Profit or Loss From Business. Amend 2009 tax return online free Income for services as an officer or crew member of a vessel while the vessel is engaged in fishing. Amend 2009 tax return online free Your share of the gross fishing income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Amend 2009 tax return online free Certain taxable interest and punitive damage awards received in connection with the Exxon Valdez litigation. Amend 2009 tax return online free Income for services normally performed in connection with fishing. Amend 2009 tax return online free Services normally performed in connection with fishing include: Shore service as an officer or crew member of a vessel engaged in fishing, and Services that are necessary for the immediate preservation of the catch, such as cleaning, icing, and packing the catch. Amend 2009 tax return online free Higher Income Taxpayers If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General Rule , earlier. Amend 2009 tax return online free For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Amend 2009 tax return online free Note. Amend 2009 tax return online free This rule does not apply to farmers and fishermen. Amend 2009 tax return online free Aliens Resident and nonresident aliens also may have to pay estimated tax. Amend 2009 tax return online free Resident aliens should follow the rules in this publication, unless noted otherwise. Amend 2009 tax return online free Nonresident aliens should get Form 1040-ES (NR), U. Amend 2009 tax return online free S. Amend 2009 tax return online free Estimated Tax for Nonresident Alien Individuals. Amend 2009 tax return online free You are an alien if you are not a citizen or national of the United States. Amend 2009 tax return online free You are a resident alien if you either have a green card or meet the substantial presence test. Amend 2009 tax return online free For more information about withholding, the substantial presence test, and Form 1040-ES (NR), see Publication 519. Amend 2009 tax return online free Estates and Trusts Estates and trusts also must pay estimated tax. Amend 2009 tax return online free However, estates (and certain grantor trusts that receive the residue of the decedent's estate under the decedent's will) are exempt from paying estimated tax for the first 2 years after the decedent's death. Amend 2009 tax return online free Estates and trusts must use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay estimated tax. Amend 2009 tax return online free How To Figure Estimated Tax To figure your estimated tax, you must figure your expected AGI, taxable income, taxes, deductions, and credits for the year. Amend 2009 tax return online free When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Amend 2009 tax return online free Use your 2013 federal tax return as a guide. Amend 2009 tax return online free You can use Form 1040-ES to figure your estimated tax. Amend 2009 tax return online free Nonresident aliens use Form 1040-ES (NR) to figure estimated tax. Amend 2009 tax return online free You must make adjustments both for changes in your own situation and for recent changes in the tax law. Amend 2009 tax return online free Some of these changes are discussed under What's New for 2014 , earlier. Amend 2009 tax return online free For information about these and other changes in the law, visit the IRS website at IRS. Amend 2009 tax return online free gov. Amend 2009 tax return online free The instructions for Form 1040-ES include a worksheet to help you figure your estimated tax. Amend 2009 tax return online free Keep the worksheet for your records. Amend 2009 tax return online free 2014 Estimated Tax Worksheet Use Worksheet 2-1 to help guide you through the information about completing the 2014 Estimated Tax Worksheet. Amend 2009 tax return online free You can also find a copy of the worksheet in the Instructions for Form 1040-ES. Amend 2009 tax return online free Expected AGI—Line 1 Your expected AGI for 2014 (line 1) is your expected total income minus your expected adjustments to income. Amend 2009 tax return online free Total income. Amend 2009 tax return online free   Include in your total income all the income you expect to receive during the year, even income that is subject to withholding. Amend 2009 tax return online free However, do not include income that is tax exempt. Amend 2009 tax return online free   Total income includes all income and loss for 2014 that, if you had received it in 2013, would have been included on your 2013 tax return in the total on line 22 of Form 1040, line 15 of Form 1040A, or line 4 of Form 1040EZ. Amend 2009 tax return online free Social security and railroad retirement benefits. Amend 2009 tax return online free If you expect to receive social security or tier 1 railroad retirement benefits during 2014, use Worksheet 2-2 to figure the amount of expected taxable benefits you should include on line 1. Amend 2009 tax return online free Adjustments to income. Amend 2009 tax return online free   Be sure to subtract from your expected total income all of the adjustments you expect to take on your 2014 tax return. Amend 2009 tax return online free Self-employed. Amend 2009 tax return online free If you expect to have income from self-employment, use Worksheet 2-3 to figure your expected self-employment tax and your allowable deduction for self-employment tax. Amend 2009 tax return online free Include the amount from Worksheet 2-3 in your expected adjustments to income. Amend 2009 tax return online free If you file a joint return and both you and your spouse have net earnings from self-employment, each of you must complete a separate worksheet. Amend 2009 tax return online free Expected Taxable Income— Lines 2–5 Reduce your expected AGI for 2014 (line 1) by either your expected itemized deductions or your standard deduction and by your exemptions (lines 2 through 5). Amend 2009 tax return online free Itemized deductions—line 2. Amend 2009 tax return online free   If you expect to claim itemized deductions on your 2014 tax return, enter the estimated amount on line 2. Amend 2009 tax return online free   Itemized deductions are the deductions that can be claimed on Schedule A (Form 1040). Amend 2009 tax return online free    For 2014, your total itemized deductions may be reduced if your AGI is more than the amount shown next for your filing status. Amend 2009 tax return online free Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-5 to figure the amount to enter on line 2. Amend 2009 tax return online free Standard deduction—line 2. Amend 2009 tax return online free   If you expect to claim the standard deduction on your 2014 tax return, enter the amount on line 2. Amend 2009 tax return online free Use Worksheet 2-4 to figure your standard deduction. Amend 2009 tax return online free No standard deduction. Amend 2009 tax return online free   The standard deduction for some individuals is zero. Amend 2009 tax return online free Your standard deduction will be zero if you: File a separate return and your spouse itemizes deductions, Are a dual-status alien, or File a return for a period of less than 12 months because you change your accounting period. Amend 2009 tax return online free Exemptions—line 4. Amend 2009 tax return online free   After you have subtracted either your expected itemized deductions or your standard deduction from your expected AGI, reduce the amount remaining by $3,950 for each exemption you expect to take on your 2014 tax return. Amend 2009 tax return online free If another person (such as your parent) can claim an exemption for you on his or her tax return, you cannot claim your own personal exemption. Amend 2009 tax return online free This is true even if the other person will not claim your exemption or the exemption will be reduced or eliminated under the phaseout rule. Amend 2009 tax return online free    For 2014, your deduction for personal exemption is reduced if your AGI is more than the amount shown next for your filing status. Amend 2009 tax return online free Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-6 to figure the amount to enter on line 4. Amend 2009 tax return online free Expected Taxes and Credits— Lines 6–13c After you have figured your expected taxable income (line 5), follow the steps next to figure your expected taxes, credits, and total tax for 2014. Amend 2009 tax return online free Most people will have entries for only a few of these steps. Amend 2009 tax return online free However, you should check every step to be sure you do not overlook anything. Amend 2009 tax return online free Step 1. Amend 2009 tax return online free   Figure your expected income tax (line 6). Amend 2009 tax return online free Generally, you will use the 2014 Tax Rate Schedules, later, to figure your expected income tax. Amend 2009 tax return online free   However, see below for situations where you must use a different method to compute your estimated tax. Amend 2009 tax return online free Tax on child's investment income. Amend 2009 tax return online free   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Amend 2009 tax return online free Children under age 18 at the end of 2014. Amend 2009 tax return online free The following children if their earned income is not more than half their support. Amend 2009 tax return online free Children age 18 at the end of 2014. Amend 2009 tax return online free Children who are full-time students over age 18 and under age 24 at the end of 2014. Amend 2009 tax return online free See Publication 929, Tax Rules for Children and Dependents. Amend 2009 tax return online free Although the ages and dollar amounts in the publication may be different in the 2014 revision, this reference will give you basic information for figuring the tax. Amend 2009 tax return online free Tax on net capital gain. Amend 2009 tax return online free   The regular income tax rates for individuals do not apply to a net capital gain. Amend 2009 tax return online free Instead, your net capital gain is taxed at a lower maximum rate. Amend 2009 tax return online free   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Amend 2009 tax return online free Tax on capital gain and qualified dividends. Amend 2009 tax return online free If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-7 to figure your tax. Amend 2009 tax return online free Note. Amend 2009 tax return online free For 2014, your capital gains and dividends rate will depend on your income. Amend 2009 tax return online free Tax if excluding foreign earned income or excluding or deducting foreign housing. Amend 2009 tax return online free If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-8 to figure your estimated tax. Amend 2009 tax return online free Step 2. Amend 2009 tax return online free   Total your expected taxes (line 8). Amend 2009 tax return online free Include on line 8 the sum of the following. Amend 2009 tax return online free Your tax on line 6. Amend 2009 tax return online free Your expected alternative minimum tax (AMT) from Form 6251, or included on Form 1040A. Amend 2009 tax return online free Your expected additional taxes from Form 8814, Parents' Election To Report Child's Interest and Dividends, and Form 4972, Tax on Lump-Sum Distributions. Amend 2009 tax return online free Any recapture of education credits. Amend 2009 tax return online free Step 3. Amend 2009 tax return online free   Subtract your expected credits (line 9). Amend 2009 tax return online free If you are using your 2013 return as a guide and filed Form 1040, your total credits for 2013 were shown on line 54. Amend 2009 tax return online free If you filed Form 1040A, your total credits for 2013 were on line 34. Amend 2009 tax return online free   If your credits on line 9 are more than your taxes on line 8, enter “-0-” on line 10 and go to Step 4. Amend 2009 tax return online free Step 4. Amend 2009 tax return online free   Add your expected self-employment tax (line 11). Amend 2009 tax return online free You already should have figured your self-employment tax (see Self-employed under Expected AGI—Line 1, earlier). Amend 2009 tax return online free Step 5. Amend 2009 tax return online free   Add your expected other taxes (line 12). Amend 2009 tax return online free   Other taxes include the following. Amend 2009 tax return online free Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Amend 2009 tax return online free Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Amend 2009 tax return online free Amounts written on Form 1040 on the line for “other taxes” (line 60 on the 2013 Form 1040). Amend 2009 tax return online free But, do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Amend 2009 tax return online free Repayment of the first-time homebuyer credit. Amend 2009 tax return online free See Form 5405. Amend 2009 tax return online free Additional Medicare Tax. Amend 2009 tax return online free A 0. Amend 2009 tax return online free 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Amend 2009 tax return online free Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Amend 2009 tax return online free A self-employment loss should not be considered for purposes of this tax. Amend 2009 tax return online free RRTA compensation should be separately compared to the threshold. Amend 2009 tax return online free Your employer is responsible for withholding the 0. Amend 2009 tax return online free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2014. Amend 2009 tax return online free You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Amend 2009 tax return online free For more information on Additional Medicare Tax, go to IRS. Amend 2009 tax return online free gov and enter “Additional Medicare Tax” in the search box. Amend 2009 tax return online free Net Investment Income Tax (NIIT). Amend 2009 tax return online free The NIIT is 3. Amend 2009 tax return online free 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over the amount listed in the following chart, based on your filing status. Amend 2009 tax return online free Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Amend 2009 tax return online free gov and enter “Net Investment Income Tax” in the search box. Amend 2009 tax return online free Step 6. Amend 2009 tax return online free   Subtract your refundable credit (line 13b). Amend 2009 tax return online free   To figure your expected fuel tax credit, do not include fuel tax for the first three quarters of the year that you expect to have refunded to you. Amend 2009 tax return online free   The result of steps 1 through 6 is your total estimated tax for 2014 (line 13c). Amend 2009 tax return online free Required Annual Payment— Line 14c On lines 14a through 14c, figure the total amount you must pay for 2014, through withholding and estimated tax payments, to avoid paying a penalty. Amend 2009 tax return online free General rule. Amend 2009 tax return online free   The total amount you must pay is the smaller of: 90% of your total expected tax for 2014, or 100% of the total tax shown on your 2013 return. Amend 2009 tax return online free Your 2013 tax return must cover all 12 months. Amend 2009 tax return online free Special rules. Amend 2009 tax return online free   There are special rules for higher income taxpayers and for farmers and fishermen. Amend 2009 tax return online free Higher income taxpayers. Amend 2009 tax return online free   If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. Amend 2009 tax return online free This rule does not apply to farmers and fishermen. Amend 2009 tax return online free For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Amend 2009 tax return online free Example. Amend 2009 tax return online free   Jeremy Martin's total tax on his 2013 return was $42,581, and his expected tax for 2014 is $71,253. Amend 2009 tax return online free His 2013 AGI was $180,000. Amend 2009 tax return online free Because Jeremy had more than $150,000 of AGI in 2013, he figures his required annual payment as follows. Amend 2009 tax return online free He determines that 90% of his expected tax for 2014 is $64,128 (. Amend 2009 tax return online free 90 × $71,253). Amend 2009 tax return online free Next, he determines that 110% of the tax shown on his 2013 return is $46,839 (1. Amend 2009 tax return online free 10 x $42,581). Amend 2009 tax return online free Finally, he determines that his required annual payment is $46,839, the smaller of the two. Amend 2009 tax return online free Farmers and fishermen. Amend 2009 tax return online free   If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, your required annual payment is the smaller of: 662/3% (. Amend 2009 tax return online free 6667) of your total tax for 2014, or 100% of the total tax shown on your 2013 return. Amend 2009 tax return online free (Your 2013 tax return must cover all 12 months. Amend 2009 tax return online free )   For definitions of “gross income from farming” and “gross income from fishing,” see Farmers and Fishermen , under Special Rules discussed earlier. Amend 2009 tax return online free Total tax for 2013—line 14b. Amend 2009 tax return online free   Your 2013 total tax, if you filed Form 1040, is the amount on line 61 reduced by the following. Amend 2009 tax return online free Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Amend 2009 tax return online free The following amounts from Form 5329 included on line 58. Amend 2009 tax return online free Any tax on excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts. Amend 2009 tax return online free Any tax on excess accumulations in qualified retirement plans. Amend 2009 tax return online free The following write-ins on line 60. Amend 2009 tax return online free Excise tax on excess golden parachute payments (identified as “EPP”). Amend 2009 tax return online free Excise tax on insider stock compensation from an expatriated corporation (identified as “ISC”). Amend 2009 tax return online free Look-back interest due under section 167(g) (identified as “From Form 8866”). Amend 2009 tax return online free Look-back interest due under section 460(b) (identified as “From Form 8697”). Amend 2009 tax return online free Recapture of federal mortgage subsidy (identified as “FMSR”). Amend 2009 tax return online free Additional tax on advance payments of health coverage tax credit when not eligible (identified as “HCTC”). Amend 2009 tax return online free Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance (identified as “UT”). Amend 2009 tax return online free Any refundable credit amounts. Amend 2009 tax return online free   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits. Amend 2009 tax return online free   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Amend 2009 tax return online free Total Estimated Tax Payments Needed—Line 16a Use lines 15 and 16a to figure the total estimated tax you may be required to pay for 2014. Amend 2009 tax return online free Subtract your expected withholding from your required annual payment (line 14c). Amend 2009 tax return online free You usually must pay this difference in four equal installments. Amend 2009 tax return online free See When To Pay Estimated Tax and How To Figure Each Payment . Amend 2009 tax return online free You do not have to pay estimated tax if: Line 14c minus line 15 is zero or less, or Line 13c minus line 15 is less than $1,000. Amend 2009 tax return online free Withholding—line 15. Amend 2009 tax return online free   Your expected withholding for 2014 (line 15) includes the income tax you expect to be withheld from all sources (wages, pensions and annuities, etc. Amend 2009 tax return online free ). Amend 2009 tax return online free It includes excess social security, and tier 1 railroad retirement tax you expect to be withheld from your wages and compensation. Amend 2009 tax return online free For this purpose, you will have excess social security or tier 1 railroad retirement tax withholding for 2014 only if your wages and compensation from two or more employers are more than $117,000. Amend 2009 tax return online free See Excess Social Security or Railroad Retirement Tax Withholding in chapter 3. Amend 2009 tax return online free   It also includes Additional Medicare Tax you expect to be withheld from your wages or compensation. Amend 2009 tax return online free Your employer is responsible for withholding the 0. Amend 2009 tax return online free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Amend 2009 tax return online free When To Pay Estimated Tax For estimated tax purposes, the year is divided into four payment periods. Amend 2009 tax return online free Each period has a specific payment due date. Amend 2009 tax return online free If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return. Amend 2009 tax return online free If a payment is mailed, the date of the U. Amend 2009 tax return online free S. Amend 2009 tax return online free postmark is considered the date of payment. Amend 2009 tax return online free The payment periods and due dates for estimated tax payments are shown next. Amend 2009 tax return online free For exceptions to the dates listed, see Saturday, Sunday, holiday rule below. Amend 2009 tax return online free For the period: Due date: Jan. Amend 2009 tax return online free 11 – March 31 April 15 April 1 – May 31 June 16 June 1 – August 31 September 15 Sept. Amend 2009 tax return online free 1 – Dec. Amend 2009 tax return online free 31 January 15  next year2 1If your tax year does not begin on January 1,  see Fiscal year taxpayers . Amend 2009 tax return online free 2See January payment . Amend 2009 tax return online free Saturday, Sunday, holiday rule. Amend 2009 tax return online free   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or a holiday. Amend 2009 tax return online free January payment. Amend 2009 tax return online free   If you file your 2014 Form 1040 or Form 1040A by February 2, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Amend 2009 tax return online free Example. Amend 2009 tax return online free Janet Adams does not pay any estimated tax for 2014. Amend 2009 tax return online free She files her 2014 income tax return and pays the balance due shown on her return on January 26, 2015. Amend 2009 tax return online free Janet's estimated tax for the fourth payment period is considered to have been paid on time. Amend 2009 tax return online free However, she may owe a penalty for not making the first three estimated tax payments, if required. Amend 2009 tax return online free Any penalty for not making those payments will be figured up to January 26, 2015. Amend 2009 tax return online free Fiscal year taxpayers. Amend 2009 tax return online free   If your tax year does not start on January 1, your payment due dates are: The 15th day of the 4th month of your fiscal year, The 15th day of the 6th month of your fiscal year, The 15th day of the 9th month of your fiscal year, and The 15th day of the 1st month after the end of your fiscal year. Amend 2009 tax return online free   You do not have to make the last payment listed above if you file your income tax return by the last day of the first month after the end of your fiscal year and pay all the tax you owe with your return. Amend 2009 tax return online free When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Amend 2009 tax return online free If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. Amend 2009 tax return online free You have several options when paying estimated taxes. Amend 2009 tax return online free You can: apply an overpayment from the previous tax year, pay all your estimated tax by the due date of your first payment, or pay it in installments. Amend 2009 tax return online free If you choose to pay in installments, make your first payment by the due date for the first payment period. Amend 2009 tax return online free Make your remaining installment payments by the due dates for the later periods. Amend 2009 tax return online free To avoid any estimated tax penalties, all installments must be paid by their due date and for the required amount. Amend 2009 tax return online free No income subject to estimated tax during first period. Amend 2009 tax return online free   If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. Amend 2009 tax return online free You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Amend 2009 tax return online free Table 2-1 shows the dates for making installment payments. Amend 2009 tax return online free    Table 2-1. Amend 2009 tax return online free Due Dates for Estimated Tax Installment Payments If you first have income on which you must pay estimated tax: Make a payment  by:* Make later  installments  by:* Before April 1 April 15 June 16     Sept. Amend 2009 tax return online free 15     Jan. Amend 2009 tax return online free 15 next year April 1–May 31 June 16 Sept. Amend 2009 tax return online free 15     Jan. Amend 2009 tax return online free 15 next year June 1–Aug. Amend 2009 tax return online free 31 Sept. Amend 2009 tax return online free 15 Jan. Amend 2009 tax return online free 15 next year After Aug. Amend 2009 tax return online free 31 Jan. Amend 2009 tax return online free 15 next year (None) *See January payment and Saturday, Sunday, holiday rule . Amend 2009 tax return online free How much to pay to avoid penalty. Amend 2009 tax return online free   To determine how much you should pay by each payment due date, see How To Figure Each Payment , later. Amend 2009 tax return online free Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, you have only one payment due date for your 2014 estimated tax, January 15, 2015. Amend 2009 tax return online free The due dates for the first three payment periods, discussed under When To Pay Estimated Tax , earlier, do not apply to you. Amend 2009 tax return online free If you file your 2014 Form 1040 by March 2, 2015, and pay all the tax you owe at that time, you do not need to make an estimated tax payment. Amend 2009 tax return online free Fiscal year farmers and fishermen. Amend 2009 tax return online free   If you are a farmer or fisherman, but your tax year does not start on January 1, you can either: Pay all your estimated tax by the 15th day after the end of your tax year, or File your return and pay all the tax you owe by the 1st day of the 3rd month after the end of your tax year. Amend 2009 tax return online free How To Figure Each Payment After you have figured your total estimated tax, figure how much you must pay by the due date of each payment period. Amend 2009 tax return online free You should pay enough by each due date to avoid a penalty for that period. Amend 2009 tax return online free If you do not pay enough during any payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Amend 2009 tax return online free The penalty is discussed in chapter 4. Amend 2009 tax return online free Regular Installment Method If your first estimated tax payment is due April 15, 2014, you can figure your required payment for each period by dividing your annual estimated tax due (line 16a of the 2014 Estimated Tax Worksheet (Worksheet 2-1)) by 4. Amend 2009 tax return online free Enter this amount on line 17. Amend 2009 tax return online free However, use this method only if your income is basically the same throughout the year. Amend 2009 tax return online free Change in estimated tax. Amend 2009 tax return online free   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Amend 2009 tax return online free Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Amend 2009 tax return online free If you do not receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period. Amend 2009 tax return online free See Annualized Income Installment Method . Amend 2009 tax return online free Amended estimated tax. Amend 2009 tax return online free If you refigure your estimated tax during the year, or if your first estimated tax payment is due after April 15, 2014, figure your required payment for each remaining payment period using Worksheet 2-14. Amend 2009 tax return online free Example. Amend 2009 tax return online free Early in 2014, Mira Roberts figures that her estimated tax due is $1,800. Amend 2009 tax return online free She makes estimated tax payments on April 15 and June 16 of $450 each ($1,800 ÷ 4). Amend 2009 tax return online free On July 10, she sells investment property at a gain. Amend 2009 tax return online free Her refigured estimated tax is $4,100. Amend 2009 tax return online free Her required estimated tax payment for the third payment period is $2,175, as shown in her filled-in Worksheet 2-14. Amend 2009 tax return online free If Mira's estimated tax does not change again, her required estimated tax payment for the fourth payment period will be $1,025. Amend 2009 tax return online free Worksheet 2-14. Amend 2009 tax return online free Amended Estimated Tax Worksheet—Illustrated               1. Amend 2009 tax return online free Amended total estimated tax due 1. Amend 2009 tax return online free $4,100 2. Amend 2009 tax return online free Multiply line 1 by:           50% (. Amend 2009 tax return online free 50) if next payment is due June 16, 2014           75% (. Amend 2009 tax return online free 75) if next payment is due September 15,  2014           100% (1. Amend 2009 tax return online free 00) if next payment is due January 15,  2015 2. Amend 2009 tax return online free 3,075     3. Amend 2009 tax return online free Estimated tax payments for all previous periods 3. Amend 2009 tax return online free 900     4. Amend 2009 tax return online free Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Amend 2009 tax return online free $2,175       Note. Amend 2009 tax return online free If the payment on line 4 is due January 15, 2015, stop here. Amend 2009 tax return online free Otherwise, go to line 5. Amend 2009 tax return online free         5. Amend 2009 tax return online free Add lines 3 and 4 5. Amend 2009 tax return online free 3,075 6. Amend 2009 tax return online free Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Amend 2009 tax return online free 1,025 7. Amend 2009 tax return online free Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Amend 2009 tax return online free If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Amend 2009 tax return online free $1,025 Worksheet 2-14. Amend 2009 tax return online free Amended Estimated Tax Worksheet—Blank               1. Amend 2009 tax return online free Amended total estimated tax due 1. Amend 2009 tax return online free   2. Amend 2009 tax return online free Multiply line 1 by:           50% (. Amend 2009 tax return online free 50) if next payment is due June 16, 2014           75% (. Amend 2009 tax return online free 75) if next payment is due September 15,  2014           100% (1. Amend 2009 tax return online free 00) if next payment is due January 15,  2015 2. Amend 2009 tax return online free       3. Amend 2009 tax return online free Estimated tax payments for all previous periods 3. Amend 2009 tax return online free       4. Amend 2009 tax return online free Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Amend 2009 tax return online free         Note. Amend 2009 tax return online free If the payment on line 4 is due January 15, 2015, stop here. Amend 2009 tax return online free Otherwise, go to line 5. Amend 2009 tax return online free         5. Amend 2009 tax return online free Add lines 3 and 4 5. Amend 2009 tax return online free   6. Amend 2009 tax return online free Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Amend 2009 tax return online free   7. Amend 2009 tax return online free Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Amend 2009 tax return online free If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Amend 2009 tax return online free   Underpayment penalty. Amend 2009 tax return online free   The penalty is figured separately for each payment period. Amend 2009 tax return online free If you figure your payments using the regular installment method and later refigure your payments because of an increase in income, you may be charged a penalty for underpayment of estimated tax for the period(s) before you changed your payments. Amend 2009 tax return online free To see how you may be able to avoid or reduce this penalty, see Annualized Income Installment Method (Schedule AI) in chapter 4. Amend 2009 tax return online free Annualized Income Installment Method If you do not receive your income evenly throughout the year (for example, your income from a repair shop you operate is much larger in the summer than it is during the rest of the year), your required estimated tax payment for one or more periods may be less than the amount figured using the regular installment method. Amend 2009 tax return online free The annualized income installment method annualizes your tax at the end of each period based on a reasonable estimate of your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Amend 2009 tax return online free To see whether you can pay less for any period, complete the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Amend 2009 tax return online free You first must complete the 2014 Estimated Tax Worksheet (Worksheet 2-1) through line 16b. Amend 2009 tax return online free Use the result you figure on line 32 of Worksheet 2-9 to make your estimated tax payments and complete your payment vouchers. Amend 2009 tax return online free Note. Amend 2009 tax return online free If you use the annualized income installment method to figure your estimated tax payments, you must file Form 2210 with your 2014 tax return. Amend 2009 tax return online free See Annualized Income Installment Method (Schedule AI) in chapter 4 for more information. Amend 2009 tax return online free Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Use Worksheet 2-9 to help you follow these instructions. Amend 2009 tax return online free The purpose of this worksheet is to determine your estimated tax liability as your income accumulates throughout the year, rather than dividing your entire year's estimated tax liability by four as if your income was earned equally throughout the year. Amend 2009 tax return online free The top of the worksheet shows the dates for each payment period. Amend 2009 tax return online free The periods build; that is, each period includes all previous periods. Amend 2009 tax return online free After the end of each payment period, complete the corresponding worksheet column to figure the payment due for that period. Amend 2009 tax return online free Line 1. Amend 2009 tax return online free   Enter your AGI for the period. Amend 2009 tax return online free This is your gross income for the period, including your share of partnership or S corporation income or loss, minus your adjustments to income for that period. Amend 2009 tax return online free See Expected AGI—Line 1 , earlier. Amend 2009 tax return online free Self-employment income. Amend 2009 tax return online free   If you had self-employment income, first complete Section B of this worksheet. Amend 2009 tax return online free Use the amounts on line 43 when figuring your expected AGI to enter in each column of Section A, line 1. Amend 2009 tax return online free Line 4. Amend 2009 tax return online free   Be sure to consider all deduction limits figured on Schedule A (Form 1040), such as reducing your medical expenses by 10% (7. Amend 2009 tax return online free 5% if either you or your spouse was born before January 2, 1950) or reducing certain miscellaneous deductions by 2% of your AGI. Amend 2009 tax return online free Figure your deduction limits using your expected AGI in the corresponding column of line 1 (2014 Annualized Estimated Tax Worksheet (Worksheet 2-9)). Amend 2009 tax return online free Line 6. Amend 2009 tax return online free   Multiply line 4 by line 5 and enter the result on line 6 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Amend 2009 tax return online free In that case, use Worksheet 2-10 to figure the amount to enter on line 6. Amend 2009 tax return online free Complete Worksheet 2–10 for each period, as necessary. Amend 2009 tax return online free Line 7. Amend 2009 tax return online free   If you will not itemize your deductions, use Worksheet 2-4 to figure your standard deduction. Amend 2009 tax return online free Line 10. Amend 2009 tax return online free   Multiply $3,950 by your total expected exemptions and enter the result on line 10 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Amend 2009 tax return online free   In that case, use Worksheet 2-11 to figure the amount to enter on line 10. Amend 2009 tax return online free Line 12. Amend 2009 tax return online free   Generally, you will use the Tax Rate Schedules to figure the tax on your annualized income. Amend 2009 tax return online free However, see below for situations where you must use a different method to compute your estimated tax. Amend 2009 tax return online free Tax on child's investment income. Amend 2009 tax return online free   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Amend 2009 tax return online free Children under age 18 at the end of 2014. Amend 2009 tax return online free The following children if their earned income is not more than half their support. Amend 2009 tax return online free Children age 18 at the end of 2014. Amend 2009 tax return online free Children who are full-time students over age 18 and under age 24 at the end of 2014. Amend 2009 tax return online free See Publication 929. Amend 2009 tax return online free Tax on net capital gain. Amend 2009 tax return online free   The regular income tax rates for individuals do not apply to a net capital gain. Amend 2009 tax return online free Instead, your net capital gain is taxed at a lower maximum rate. Amend 2009 tax return online free   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Amend 2009 tax return online free Tax on qualified dividends and capital gains. Amend 2009 tax return online free   For 2014, your capital gain and dividends rate will depend on your income. Amend 2009 tax return online free Tax on capital gain or qualified dividends. Amend 2009 tax return online free If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-12 to figure the amount to enter on line 12. Amend 2009 tax return online free Tax if excluding foreign earned income or excluding or deducting foreign housing. Amend 2009 tax return online free If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-13 to figure the amount to enter on line 12. Amend 2009 tax return online free Line 13. Amend 2009 tax return online free   If you file Form 1040, add the tax from Forms 8814, 4972, and 6251 for the period. Amend 2009 tax return online free If you file Form 1040A, add the amount from the Alternative Minimum Tax Worksheet found in the instructions. Amend 2009 tax return online free Also include any recapture of an education credit for each period. Amend 2009 tax return online free You may owe this tax if you claimed an education credit in an earlier year and you received either tax-free educational assistance or a refund of qualifying expenses for the same student after filing your 2013 return. Amend 2009 tax return online free   Use the 2013 forms or worksheets to see if you will owe any of the taxes discussed above. Amend 2009 tax return online free Figure the tax based on your income and deductions during the period shown in the column headings. Amend 2009 tax return online free Multiply this amount by the annualization amounts shown for each column on line 2 of the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Amend 2009 tax return online free Enter the result on line 13 of this worksheet. Amend 2009 tax return online free Line 15. Amend 2009 tax return online free   Include all the nonrefundable credits you expect to claim because of events that will occur during the period. Amend 2009 tax return online free Note. Amend 2009 tax return online free When figuring your credits for each period, annualize any item of income or deduction to figure each credit. Amend 2009 tax return online free For example, if you need to use your AGI to figure a credit, use line 3 of Worksheet 2-9 to figure the credit for each column. Amend 2009 tax return online free Line 18. Amend 2009 tax return online free   Add your expected other taxes. Amend 2009 tax return online free   Other taxes include the following. Amend 2009 tax return online free Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Amend 2009 tax return online free Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Amend 2009 tax return online free Amounts on Form 1040 written on the line for “other taxes” (line 60 on the 2013 Form 1040). Amend 2009 tax return online free But do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security, Medicare, or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Amend 2009 tax return online free Repayment of the first-time homebuyer credit if the home will cease to be your main home in 2014. Amend 2009 tax return online free See Form 5405 for exceptions. Amend 2009 tax return online free Additional Medicare Tax. Amend 2009 tax return online free A 0. Amend 2009 tax return online free 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Amend 2009 tax return online free Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Amend 2009 tax return online free A self-employment loss should not be considered for purposes of this tax. Amend 2009 tax return online free RRTA compensation should be separately compared to the threshold. Amend 2009 tax return online free Your employer is responsible for withholding the 0. Amend 2009 tax return online free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays you in excess of $200,000 in 2014. Amend 2009 tax return online free You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Amend 2009 tax return online free For more information on Additional Medicare Tax, go to IRS. Amend 2009 tax return online free gov and enter “Additional Medicare Tax” in the search box. Amend 2009 tax return online free Net Investment Income Tax (NIIT). Amend 2009 tax return online free The NIIT is 3. Amend 2009 tax return online free 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over a specified threshold amount. Amend 2009 tax return online free Threshold amounts: Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Amend 2009 tax return online free gov and enter “Net Investment Income Tax” in the search box. Amend 2009 tax return online free Line 20. Amend 2009 tax return online free   Include all the refundable credits (other than withholding credits) you can claim because of events that occurred during the period. Amend 2009 tax return online free Note. Amend 2009 tax return online free When figuring your refundable credits for each period, annualize any item of income or deduction used to figure each credit. Amend 2009 tax return online free Line 29. Amend 2009 tax return online free   If line 28 is smaller than line 25 and you are not certain of the estimate of your 2014 tax, you can avoid a penalty by entering the amount from line 25 on line 29. Amend 2009 tax return online free Line 31. Amend 2009 tax return online free   For each period, include estimated tax payments made and any excess social security and railroad retirement tax. Amend 2009 tax return online free   Also include estimated federal income tax withholding. Amend 2009 tax return online free One-fourth of your estimated withholding is considered withheld on the due date of each payment period. Amend 2009 tax return online free To figure the amount to include on line 31 for each period, multiply your total expected withholding for 2014 by: 25% (. Amend 2009 tax return online free 25) for the first period, 50% (. Amend 2009 tax return online free 50) for the second period, 75% (. Amend 2009 tax return online free 75) for the third period, and 100% (1. Amend 2009 tax return online free 00) for the fourth period. Amend 2009 tax return online free   However, you may choose to include your withholding according to the actual dates on which the amounts will be withheld. Amend 2009 tax return online free For each period, include withholding made from the beginning of the period up to and including the payment due date. Amend 2009 tax return online free You can make this choice separately for the taxes withheld from your wages and all other withholding. Amend 2009 tax return online free For an explanation of what to include in withholding, see Total Estimated Tax Payments Needed—Line 16a , earlier. Amend 2009 tax return online free Nonresident aliens. Amend 2009 tax return online free   If you will file Form 1040NR and you do not receive wages as an employee subject to U. Amend 2009 tax return online free S. Amend 2009 tax return online free income tax withholding, the instructions for the worksheet are modified as follows. Amend 2009 tax return online free Skip column (a). Amend 2009 tax return online free On line 1, enter your income for the period that is effectively connected with a U. Amend 2009 tax return online free S. Amend 2009 tax return online free trade or business. Amend 2009 tax return online free On line 21, increase your entry by the amount determined by multiplying your income for the period that is not effectively connected with a U. Amend 2009 tax return online free S. Amend 2009 tax return online free trade or business by the following. Amend 2009 tax return online free 72% for column (b). Amend 2009 tax return online free 45% for column (c). Amend 2009 tax return online free 30% for column (d). Amend 2009 tax return online free However, if you can use a treaty rate lower than 30%, use the percentages determined by multiplying your treaty rate by 2. Amend 2009 tax return online free 4, 1. Amend 2009 tax return online free 5, and 1, respectively. Amend 2009 tax return online free On line 26, enter one-half of the amount from line 16c of the Form 1040-ES (NR) 2014 Estimated Tax Worksheet in column (b), and one-fourth in columns (c) and (d) of Worksheet 2-9. Amend 2009 tax return online free On lines 24 and 27, skip column (b). Amend 2009 tax return online free On line 31, if you do not use the actual withholding method, include one-half of your total expected withholding in column (b) and one-fourth in columns (c) and (d). Amend 2009 tax return online free See Publication 519 for more information. Amend 2009 tax return online free Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. Amend 2009 tax return online free You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you will owe with your return under $1,000. Amend 2009 tax return online free How To Pay Estimated Tax There are several ways to pay estimated tax. Amend 2009 tax return online free Credit an overpayment on your 2013 return to your 2014 estimated tax. Amend 2009 tax return online free Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Amend 2009 tax return online free Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Amend 2009 tax return online free Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. Amend 2009 tax return online free On Form 1040, or Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Amend 2009 tax return online free Take the amount you have credited into account when figuring your estimated tax payments. Amend 2009 tax return online free If you timely file your 2013 return, treat the credit as a payment made on April 15, 2014. Amend 2009 tax return online free If you are a beneficiary of an estate or trust, and the trustee elects to credit 2014 trust payments of estimated tax to you, you can treat the amount credited as paid by you on January 15, 2015. Amend 2009 tax return online free If you choose to have an overpayment of tax credited to your estimated tax, you cannot have any of that amount refunded to you until you file your tax return for the following year. Amend 2009 tax return online free You also cannot use that overpayment in any other way. Amend 2009 tax return online free Example. Amend 2009 tax return online free When Kathleen finished filling out her 2013 tax return, she saw that she had overpaid her taxes by $750. Amend 2009 tax return online free Kathleen knew she would owe additional tax in 2014. Amend 2009 tax return online free She credited $600 of the overpayment to her 2014 estimated tax and had the remaining $150 refunded to her. Amend 2009 tax return online free In September, she amended her 2013 return by filing Form 1040X, Amended U. Amend 2009 tax return online free S. Amend 2009 tax return online free Individual Income Tax Return. Amend 2009 tax return online free It turned out that she owed $250 more in tax than she had thought. Amend 2009 tax return online free This reduced her 2013 overpayment from $750 to $500. Amend 2009 tax return online free Because the $750 had already been applied to her 2014 estimated tax or refunded to her, the IRS billed her for the additional $250 she owed, plus penalties and interest. Amend 2009 tax return online free Kathleen could not use any of the $600 she had credited to her 2014 estimated tax to pay this bill. Amend 2009 tax return online free Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Amend 2009 tax return online free You can make your estimated tax payments online when you e-file or at any time during the year. Amend 2009 tax return online free You can pay using either of the following electronic payment methods. Amend 2009 tax return online free Direct transfer from your bank account. Amend 2009 tax return online free Credit or debit card. Amend 2009 tax return online free To pay your taxes online or for more information, go to www. Amend 2009 tax return online free irs. Amend 2009 tax return online free gov/e-pay. Amend 2009 tax return online free Pay by Phone Paying by phone is another safe and secure method of paying electronically. Amend 2009 tax return online free Use one of the following methods. Amend 2009 tax return online free Direct transfer from your bank account. Amend 2009 tax return online free Credit or debit card. Amend 2009 tax return online free To pay by direct transfer from your bank account, call EFTPS Customer Service at 1-800-555-4477 (English), 1-800-244-4829 (Espanol), or TTY/TDD 1-800-733-4829. Amend 2009 tax return online free To pay using a credit or debit card, you can call one of the following service providers. Amend 2009 tax return online free There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Amend 2009 tax return online free WorldPay 1-888-9-PAY-TAXTM (1-888-972-9829) www. Amend 2009 tax return online free payUSAtax. Amend 2009 tax return online free com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Amend 2009 tax return online free officialpayments. Amend 2009 tax return online free com Link2GOV Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Amend 2009 tax return online free PAY1040. Amend 2009 tax return online free com For the latest details on how to pay by phone, go to www. Amend 2009 tax return online free irs. Amend 2009 tax return online free gov/e-pay. Amend 2009 tax return online free Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. Amend 2009 tax return online free If you use your own envelopes (and not the window envelope that comes with the 1040-ES package), make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Amend 2009 tax return online free Do not use the address shown in the Form 1040 or Form 1040A instructions. Amend 2009 tax return online free If you did not pay estimated tax last year, get a copy of Form 1040-ES from the IRS (see chapter 5). Amend 2009 tax return online free Follow the instructions to make sure you use the vouchers correctly. Amend 2009 tax return online free Joint estimated tax payments. Amend 2009 tax return online free    If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Amend 2009 tax return online free Change of address. Amend 2009 tax return online free    You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Amend 2009 tax return online free Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Amend 2009 tax return online free Worksheets for Chapter 2 Use the following worksheets and tables to figure your correct estimated tax. Amend 2009 tax return online free IF you need. Amend 2009 tax return online free . Amend 2009 tax return online free . Amend 2009 tax return online free THEN use. Amend 2009 tax return online free . Amend 2009 tax return online free . Amend 2009 tax return online free 2014 Tax Rate Schedules   the 2014 Estimated Tax Worksheet Worksheet 2-1 to estimate your taxable social security and railroad retirement benefits—line 1 of ES Worksheet (or Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-2 to estimate your self-employment (SE) tax and your deduction for SE tax—lines 1 and 11 of ES Worksheet (lines 1 and 17 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-3 to estimate your standard deduction—line 2 of ES Worksheet (line 7 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-4 to reduce your itemized deductions because your estimated AGI is more than $152,525—line 2 of ES Worksheet Worksheet 2-5 to reduce your exemption amount because your estimated AGI is more than $152,525—line 4 of ES Worksheet Worksheet 2-6 to estimate your income tax if line 1 of your ES Worksheet includes a net capital gain or qualified dividends—line 6 of ES Worksheet Worksheet 2-7 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 6 of ES Worksheet Worksheet 2-8 the 2014 Annualized Estimated Tax Worksheet (Annualized ES Worksheet) Worksheet 2-9 to reduce your itemized deductions because your estimated annualized AGI is more than $152,525—line 6 of Annualized ES Worksheet Worksheet 2-10 to reduce your exemption amount because your estimated annualized AGI is more than $152,525—line 10 of Annualized ES Worksheet Worksheet 2-11 to estimate your income tax if line 1 of your Annualized ES Worksheet includes a net capital gain or qualified dividends—line 12 of Annualized ES Worksheet Worksheet 2-12 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 12 of Annualized ES Worksheet Worksheet 2-13 to refigure (amend) your estimated tax during the year Worksheet 2-14 2014 Tax Rate Schedules Do not use these Tax Rate Schedules to figure your 2013 taxes. Amend 2009 tax return online free Use them only to figure your 2014 estimated taxes. Amend 2009 tax return online free Schedule X—Use if your 2014 filing status is  Single Schedule Z—Use if your 2014 filing status is Head of household If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $9,075     10. Amend 2009 tax return online free 0%   $0 $0 $12,950     10. Amend 2009 tax return online free 0%   $0 9,075 36,900 $907. Amend 2009 tax return online free 50 + 15. Amend 2009 tax return online free 0%   9,075 12,950 49,400 $1,295. Amend 2009 tax return online free 00 + 15. Amend 2009 tax return online free 0%   12,950 36,900 89,350 5,081. Amend 2009 tax return online free 25 + 25. Amend 2009 tax return online free 0%   36,900 49,400 127,550 6,762. Amend 2009 tax return online free 50 + 25. Amend 2009 tax return online free 0%   49,400 89,350 186,350 18,193. Amend 2009 tax return online free 75 + 28. Amend 2009 tax return online free 0%   89,350 127,550 206,600 26,300. Amend 2009 tax return online free 00 + 28. Amend 2009 tax return online free 0%   127,550 186,350 405,100 45,353. Amend 2009 tax return online free 75 + 33. Amend 2009 tax return online free 0%   186,350 206,600 405,100 48,434. Amend 2009 tax return online free 00 + 33. Amend 2009 tax return online free 0%   206,600 405,100 406,750 117,541. Amend 2009 tax return online free 25 + 35. Amend 2009 tax return online free 0%   405,100 405,100 432,200 113,939. Amend 2009 tax return online free 00 + 35. Amend 2009 tax return online free 0%   405,100 406,750 - - - - - - 118,118. Amend 2009 tax return online free 75 + 39. Amend 2009 tax return online free 6%   406,750 432,200 - - - - - - 123,424. Amend 2009 tax return online free 00 + 39. Amend 2009 tax return online free 6%   432,200 Schedule Y-1—Use if your 2014 filing status is Married filing jointly or Qualifying widow(er) Schedule Y-2—Use if your 2014 filing status is  Married filing separately If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $18,150     10. Amend 2009 tax return online free 0%   $0 $0 $9,075     10. Amend 2009 tax return online free 0%   $0 18,150 73,800 $1,815. Amend 2009 tax return online free 00 + 15. Amend 2009 tax return online free 0%   18,150 9,075 36,900 $907. Amend 2009 tax return online free 50 + 15. Amend 2009 tax return online free 0%   9,075 73,800 148,850 10,162. Amend 2009 tax return online free 50 + 25. Amend 2009 tax return online free 0%   73,800 36,900 74,425 5,081. Amend 2009 tax return online free 25 + 25. Amend 2009 tax return online free 0%   36,900 148,850 226,850 28,925. Amend 2009 tax return online free 00 + 28. Amend 2009 tax return online free 0%   148,850 74,425 113,425 14,462. Amend 2009 tax return online free 50 + 28. Amend 2009 tax return online free 0%   74,425 226,850 405,100 50,765. Amend 2009 tax return online free 00 + 33. Amend 2009 tax return online free 0%   226,850 113,425 202,550 25,382. Amend 2009 tax return online free 50 + 33. Amend 2009 tax return online free 0%   113,425 405,100 457,600 109,587. Amend 2009 tax return online free 50 + 35. Amend 2009 tax return online free 0%   405,100 202,550 228,800 54,793. Amend 2009 tax return online free 75 + 35. Amend 2009 tax return online free 0%   202,550 457,600 - - - - - - 127,962. Amend 2009 tax return online free 50 + 39. Amend 2009 tax return online free 6%   457,600 228,800 - - - - - - 63,981. Amend 2009 tax return online free 25 + 39. Amend 2009 tax return online free 6%   228,800                             Worksheet 2-1. Amend 2009 tax return online free 2014 Estimated Tax Worksheet When this worksheet refers you to instructions, you can find those instructions in the Instructions for 2014 Form 1040-ES. Amend 2009 tax return online free 1 Adjusted gross income you expect in 2014 (see instructions) 1     2 If you plan to itemize deductions, enter the estimated total of your itemized deductions. Amend 2009 tax return online free  Caution: If line 1 is over $152,525, your deduction may be reduced. Amend 2009 tax return online free See Worksheet 2-5. Amend 2009 tax return online free If you do not plan to itemize deductions, enter your standard deduction. Amend 2009 tax return online free 2     3 Subtract line 2 from line 1 3     4 Exemptions. Amend 2009 tax return online free Multiply $3,950 by the number of personal exemptions. Amend 2009 tax return online free  Caution: If line 1 is over $152,525, the amount of your personal exemptions may be limited. Amend 2009 tax return online free See Worksheet 2-6. Amend 2009 tax return online free 4     5 Subtract line 4 from line 3 5     6 Tax. Amend 2009 tax return online free Figure your tax on the amount on line 5 by using the 2014 Tax Rate Schedules Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign earned income or housing, see Worksheets 2-7 and 2-8 to figure the tax 6     7 Alternative minimum tax from Form 6251 or included on Form 1040A, line 28 7     8 Add lines 6 and 7. Amend 2009 tax return online free Add to this amount any other taxes you expect to include in the total on Form 1040, line 44 8     9 Credits (see instructions). Amend 2009 tax return online free Do not include any income tax withholding on this line 9     10 Subtract line 9 from line 8. Amend 2009 tax return online free If zero or less, enter -0- 10     11 Self-employment tax (see instructions) 11     12 Other taxes including, if applicable, Additional Medicare Tax and/or NIIT (see instructions) 12     13a Add lines 10 through 12 13a     b Earned income credit, additional child tax credit, fuel tax credit, and refundable American opportunity credit 13b     c Total 2014 estimated tax. Amend 2009 tax return online free Subtract line 13b from line 13a. Amend 2009 tax return online free If zero or less, enter -0- ▶ 13c     14a Multiply line 13c by 90% (662/3% for farmers and fishermen) 14a           b Required annual payment based on prior year's tax (see instructions) 14b           c Required annual payment to avoid a penalty. Amend 2009 tax return online free Enter the smaller of line 14a or 14b ▶ 14c        Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount on line 14c, you may owe a penalty for not paying enough estimated tax. Amend 2009 tax return online free To avoid a penalty, make sure your estimate on line 13c is as accurate as possible. Amend 2009 tax return online free Even if you pay the required annual payment, you may still owe tax when you file your return. Amend 2009 tax return online free If you prefer, you can pay the amount shown on line 13c. Amend 2009 tax return online free                         15 Income tax withheld and estimated to be withheld during 2014 (including income tax withholding on pensions, annuities, certain deferred income, etc. Amend 2009 tax return online free ) 15     16a Subtract line 15 from line 14c 16a             Is the result zero or less? □ Yes. Amend 2009 tax return online free Stop here. Amend 2009 tax return online free You are not required to make estimated tax payments. Amend 2009 tax return online free  □ No. Amend 2009 tax return online free Go to line 16b. Amend 2009 tax return online free             b Subtract line 15 from line 13c 16b             Is the result less than $1,000? □ Yes. Amend 2009 tax return online free Stop here. Amend 2009 tax return online free You are not required to make estimated tax payments. Amend 2009 tax return online free  □ No. Amend 2009 tax return online free Go to line 17 to figure your required payment. Amend 2009 tax return online free                         17 If the first payment you are required to make is due April 15, 2014, enter ¼ of line 16a (minus any 2013 overpayment that you are applying to this installment) here, and on your estimated tax payment voucher(s) if you are paying by check or money order 17     Worksheet 2-2. Amend 2009 tax return online free 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Note. Amend 2009 tax return online free If you are using this worksheet to estimate your taxable social security or railroad retirement benefits for Worksheet 2-9, 2014 Annualized Estimated Tax Worksheet, multiply the expected amount of benefits for each period by the annualization amount shown on Worksheet 2-9, line 2, for the same period before entering it on line 1 below. Amend 2009 tax return online free     1. Amend 2009 tax return online free Enter your expected social security and railroad retirement benefits 1. Amend 2009 tax return online free   2. Amend 2009 tax return online free Enter one-half of line 1 2. Amend 2009 tax return online free   3. Amend 2009 tax return online free Enter your expected total income. Amend 2009 tax return online free Do not include any social security and railroad retirement benefits, nontaxable interest income, nontaxable IRA distributions, or nontaxable pension distributions 3. Amend 2009 tax return online free   4. Amend 2009 tax return online free Enter your expected nontaxable interest income 4. Amend 2009 tax return online free   5. Amend 2009 tax return online free Enter (as a positive amount) the total of any expected exclusions or deductions for: U. Amend 2009 tax return online free S. Amend 2009 tax return online free savings bond interest used for higher education expenses (Form 8815) Employer-provided adoption benefits (Form 8839) Foreign earned income or housing (Form 2555 or 2555-EZ) Income by bona fide residents of American Samoa (Form 4563) or Puerto Rico 5. Amend 2009 tax return online free   6. Amend 2009 tax return online free Add lines 2, 3, 4, and 5 6. Amend 2009 tax return online free   7. Amend 2009 tax return online free Enter your expected adjustments to income. Amend 2009 tax return online free Do not include any student loan interest deduction 7. Amend 2009 tax return online free   8. Amend 2009 tax return online free Subtract line 7 from line 6. Amend 2009 tax return online free If zero or less, stop here. Amend 2009 tax return online free  Note. Amend 2009 tax return online free Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2014 Estimated Tax Worksheet (Worksheet 2-1) (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 8. Amend 2009 tax return online free   9. Amend 2009 tax return online free Enter $25,000 ($32,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 9. Amend 2009 tax return online free   10. Amend 2009 tax return online free Subtract line 9 from line 8. Amend 2009 tax return online free If zero or less, stop here. Amend 2009 tax return online free  Note. Amend 2009 tax return online free Do not include any social security or railroad retirement benefits in the amount on line 1 of your Worksheet 2-1 (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 10. Amend 2009 tax return online free   11. Amend 2009 tax return online free Enter $9,000 ($12,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 11. Amend 2009 tax return online free   12. Amend 2009 tax return online free Subtract line 11 from line 10. Amend 2009 tax return online free If zero or less, enter -0- 12. Amend 2009 tax return online free   13. Amend 2009 tax return online free Enter the smaller of line 10 or line 11 13. Amend 2009 tax return online free   14. Amend 2009 tax return online free Enter one-half of line 13 14. Amend 2009 tax return online free   15
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The Amend 2009 Tax Return Online Free

Amend 2009 tax return online free Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. Amend 2009 tax return online free Equitable relief. Amend 2009 tax return online free Earned income. Amend 2009 tax return online free Trade or business income. Amend 2009 tax return online free Partnership income or loss. Amend 2009 tax return online free Separate property income. Amend 2009 tax return online free Social security benefits. Amend 2009 tax return online free Other income. Amend 2009 tax return online free End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. Amend 2009 tax return online free If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. Amend 2009 tax return online free You have only one domicile even if you have more than one home. Amend 2009 tax return online free Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Amend 2009 tax return online free The question of your domicile is mainly a matter of your intention as indicated by your actions. Amend 2009 tax return online free You must be able to show that you intend a given place or state to be your permanent home. Amend 2009 tax return online free If you move into or out of a community property state during the year, you may or may not have community income. Amend 2009 tax return online free Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. Amend 2009 tax return online free Amount of time spent. Amend 2009 tax return online free    The amount of time spent in one place does not always explain the difference between home and domicile. Amend 2009 tax return online free A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Amend 2009 tax return online free Your intent is the determining factor in proving where you have your domicile. Amend 2009 tax return online free    Note. Amend 2009 tax return online free When this publication refers to where you live, it means your domicile. Amend 2009 tax return online free Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. Amend 2009 tax return online free Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. Amend 2009 tax return online free You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Amend 2009 tax return online free Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. Amend 2009 tax return online free The following is a summary of the general rules. Amend 2009 tax return online free These rules are also shown in Table 1. Amend 2009 tax return online free Community property. Amend 2009 tax return online free    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Amend 2009 tax return online free That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Amend 2009 tax return online free That cannot be identified as separate property. Amend 2009 tax return online free Community income. Amend 2009 tax return online free    Generally, community income is income from: Community property. Amend 2009 tax return online free Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Amend 2009 tax return online free Real estate that is treated as community property under the laws of the state where the property is located. Amend 2009 tax return online free Note Separate property. Amend 2009 tax return online free    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Amend 2009 tax return online free Money earned while domiciled in a noncommunity property state. Amend 2009 tax return online free Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). Amend 2009 tax return online free Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). Amend 2009 tax return online free Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. Amend 2009 tax return online free The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Amend 2009 tax return online free Separate income. Amend 2009 tax return online free    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. Amend 2009 tax return online free    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Amend 2009 tax return online free Table 1. Amend 2009 tax return online free General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Amend 2009 tax return online free (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. Amend 2009 tax return online free ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Amend 2009 tax return online free That cannot be identified as separate property. Amend 2009 tax return online free Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Amend 2009 tax return online free Money earned while domiciled in a noncommunity property state. Amend 2009 tax return online free Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). Amend 2009 tax return online free Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). Amend 2009 tax return online free Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. Amend 2009 tax return online free The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Amend 2009 tax return online free Community income 1,2,3 is income from: Community property. Amend 2009 tax return online free Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Amend 2009 tax return online free Real estate that is treated as community property under the laws of the state where the property is located. Amend 2009 tax return online free Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. Amend 2009 tax return online free 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Amend 2009 tax return online free 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. Amend 2009 tax return online free In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Amend 2009 tax return online free In other states, it is separate income. Amend 2009 tax return online free 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Amend 2009 tax return online free See Community Property Laws Disregarded , later. Amend 2009 tax return online free Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. Amend 2009 tax return online free Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Amend 2009 tax return online free See Community Property Laws Disregarded, later. Amend 2009 tax return online free Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. Amend 2009 tax return online free In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Amend 2009 tax return online free In other states, it is separate income. Amend 2009 tax return online free Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. Amend 2009 tax return online free Wages, earnings, and profits. Amend 2009 tax return online free    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. Amend 2009 tax return online free Dividends, interest, and rents. Amend 2009 tax return online free    Dividends, interest, and rents from community property are community income and must be evenly split. Amend 2009 tax return online free Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. Amend 2009 tax return online free Example. Amend 2009 tax return online free If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. Amend 2009 tax return online free You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. Amend 2009 tax return online free Attach your Form 8958 to your Form 1040. Amend 2009 tax return online free Alimony received. Amend 2009 tax return online free    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. Amend 2009 tax return online free This is so because the payee spouse is already required to report half of the community income. Amend 2009 tax return online free See also Alimony paid , later. Amend 2009 tax return online free Gains and losses. Amend 2009 tax return online free    Gains and losses are classified as separate or community depending on how the property is held. Amend 2009 tax return online free For example, a loss on separate property, such as stock held separately, is a separate loss. Amend 2009 tax return online free On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. Amend 2009 tax return online free See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. Amend 2009 tax return online free See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. Amend 2009 tax return online free Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Amend 2009 tax return online free    There are several kinds of individual retirement arrangements (IRAs). Amend 2009 tax return online free They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. Amend 2009 tax return online free IRAs and ESAs by law are deemed to be separate property. Amend 2009 tax return online free Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. Amend 2009 tax return online free These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. Amend 2009 tax return online free That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. Amend 2009 tax return online free Pensions. Amend 2009 tax return online free    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. Amend 2009 tax return online free See the example under Civil service retirement , later. Amend 2009 tax return online free These rules may vary between states. Amend 2009 tax return online free Check your state law. Amend 2009 tax return online free Lump-sum distributions. Amend 2009 tax return online free    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. Amend 2009 tax return online free For the 10-year tax option, you must disregard community property laws. Amend 2009 tax return online free For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. Amend 2009 tax return online free Civil service retirement. Amend 2009 tax return online free    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). Amend 2009 tax return online free   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. Amend 2009 tax return online free Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. Amend 2009 tax return online free   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. Amend 2009 tax return online free The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. Amend 2009 tax return online free Example. Amend 2009 tax return online free Henry Wright retired this year after 30 years of civil service. Amend 2009 tax return online free He and his wife were domiciled in a community property state during the past 15 years. Amend 2009 tax return online free Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. Amend 2009 tax return online free If Mr. Amend 2009 tax return online free Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. Amend 2009 tax return online free Military retirement pay. Amend 2009 tax return online free    State community property laws apply to military retirement pay. Amend 2009 tax return online free Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. Amend 2009 tax return online free For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. Amend 2009 tax return online free   Active military pay earned while married and domiciled in a community property state is also community income. Amend 2009 tax return online free This income is considered to be received half by the member of the Armed Forces and half by the spouse. Amend 2009 tax return online free Partnership income. Amend 2009 tax return online free    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. Amend 2009 tax return online free If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. Amend 2009 tax return online free Tax-exempt income. Amend 2009 tax return online free    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. Amend 2009 tax return online free For example, under certain circumstances, income earned outside the United States is tax exempt. Amend 2009 tax return online free If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. Amend 2009 tax return online free Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. Amend 2009 tax return online free Income from separate property. Amend 2009 tax return online free    In some states, income from separate property is separate income. Amend 2009 tax return online free These states include Arizona, California, Nevada, New Mexico, and Washington. Amend 2009 tax return online free Other states characterize income from separate property as community income. Amend 2009 tax return online free These states include Idaho, Louisiana, Texas, and Wisconsin. Amend 2009 tax return online free Exemptions When you file separate returns, you must claim your own exemption amount for that year. Amend 2009 tax return online free (See your tax return instructions. Amend 2009 tax return online free ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). Amend 2009 tax return online free When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. Amend 2009 tax return online free Example. Amend 2009 tax return online free Ron and Diane White have three dependent children and live in Nevada. Amend 2009 tax return online free If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. Amend 2009 tax return online free Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. Amend 2009 tax return online free They cannot each claim half of the total exemption amount for their three children. Amend 2009 tax return online free Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. Amend 2009 tax return online free Business and investment expenses. Amend 2009 tax return online free    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). Amend 2009 tax return online free Each of you is entitled to deduct one-half of the expenses on your separate returns. Amend 2009 tax return online free Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. Amend 2009 tax return online free    Other limits may also apply to business and investment expenses. Amend 2009 tax return online free For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. Amend 2009 tax return online free Alimony paid. Amend 2009 tax return online free    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. Amend 2009 tax return online free They are deductible as alimony only to the extent they are more than that spouse's part of community income. Amend 2009 tax return online free Example. Amend 2009 tax return online free You live in a community property state. Amend 2009 tax return online free You are separated but the special rules explained later under Spouses living apart all year do not apply. Amend 2009 tax return online free Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. Amend 2009 tax return online free Your spouse receives no other community income. Amend 2009 tax return online free Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. Amend 2009 tax return online free On your separate returns, each of you must report $10,000 of the total community income. Amend 2009 tax return online free In addition, your spouse must report $2,000 as alimony received. Amend 2009 tax return online free You can deduct $2,000 as alimony paid. Amend 2009 tax return online free IRA deduction. Amend 2009 tax return online free    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). Amend 2009 tax return online free The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. Amend 2009 tax return online free Personal expenses. Amend 2009 tax return online free   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. Amend 2009 tax return online free If these expenses are paid from community funds, divide the deduction equally between you and your spouse. Amend 2009 tax return online free Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. Amend 2009 tax return online free Child tax credit. Amend 2009 tax return online free    You may be entitled to a child tax credit for each of your qualifying children. Amend 2009 tax return online free You must provide the name and identification number (usually the social security number) of each qualifying child on your return. Amend 2009 tax return online free See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. Amend 2009 tax return online free Limit on credit. Amend 2009 tax return online free    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. Amend 2009 tax return online free The amount at which the limitation (phaseout) begins depends on your filing status. Amend 2009 tax return online free Generally, your credit is limited to your tax liability unless you have three or more qualifying children. Amend 2009 tax return online free See your tax return instructions for more information. Amend 2009 tax return online free Self-employment tax. Amend 2009 tax return online free    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. Amend 2009 tax return online free The following rules only apply to persons married for federal tax purposes. Amend 2009 tax return online free Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. Amend 2009 tax return online free Sole proprietorship. Amend 2009 tax return online free    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. Amend 2009 tax return online free Partnerships. Amend 2009 tax return online free    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. Amend 2009 tax return online free If both spouses are partners, any self-employment tax is allocated based on their distributive shares. Amend 2009 tax return online free Federal income tax withheld. Amend 2009 tax return online free    Report the credit for federal income tax withheld on community wages in the same manner as your wages. Amend 2009 tax return online free If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. Amend 2009 tax return online free Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. Amend 2009 tax return online free Estimated tax payments. Amend 2009 tax return online free    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. Amend 2009 tax return online free These rules are explained in Publication 505. Amend 2009 tax return online free   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. Amend 2009 tax return online free   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. Amend 2009 tax return online free   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. Amend 2009 tax return online free   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. Amend 2009 tax return online free   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. Amend 2009 tax return online free Earned income credit. Amend 2009 tax return online free    You may be entitled to an earned income credit (EIC). Amend 2009 tax return online free You cannot claim this credit if your filing status is married filing separately. Amend 2009 tax return online free   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. Amend 2009 tax return online free That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Amend 2009 tax return online free Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Amend 2009 tax return online free The same rule applies to registered domestic partners. Amend 2009 tax return online free    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. Amend 2009 tax return online free Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. Amend 2009 tax return online free   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). Amend 2009 tax return online free Overpayments. Amend 2009 tax return online free    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. Amend 2009 tax return online free If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. Amend 2009 tax return online free If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. Amend 2009 tax return online free The portion allocated to the other spouse can be refunded. Amend 2009 tax return online free Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. Amend 2009 tax return online free These rules do not apply to registered domestic partners. Amend 2009 tax return online free Certain community income not treated as community income by one spouse. Amend 2009 tax return online free    Community property laws may not apply to an item of community income that you received but did not treat as community income. Amend 2009 tax return online free You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). Amend 2009 tax return online free Relief from liability arising from community property law. Amend 2009 tax return online free    You are not responsible for the tax relating to an item of community income if all the following conditions are met. Amend 2009 tax return online free You did not file a joint return for the tax year. Amend 2009 tax return online free You did not include an item of community income in gross income. Amend 2009 tax return online free The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Amend 2009 tax return online free Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Amend 2009 tax return online free Your spouse's (or former spouse's) distributive share of partnership income. Amend 2009 tax return online free Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Amend 2009 tax return online free Use the appropriate community property law to determine what is separate property. Amend 2009 tax return online free Any other income that belongs to your spouse (or former spouse) under community property law. Amend 2009 tax return online free You establish that you did not know of, and had no reason to know of, that community income. Amend 2009 tax return online free Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Amend 2009 tax return online free Requesting relief. Amend 2009 tax return online free    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. Amend 2009 tax return online free Equitable relief. Amend 2009 tax return online free    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. Amend 2009 tax return online free To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Amend 2009 tax return online free Also see Publication 971. Amend 2009 tax return online free Spousal agreements. Amend 2009 tax return online free    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. Amend 2009 tax return online free Check your state law to determine how it affects you. Amend 2009 tax return online free Nonresident alien spouse. Amend 2009 tax return online free    If you are a U. Amend 2009 tax return online free S. Amend 2009 tax return online free citizen or resident alien and you choose to treat your nonresident alien spouse as a U. Amend 2009 tax return online free S. Amend 2009 tax return online free resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. Amend 2009 tax return online free You must file a joint return for the year you make the choice. Amend 2009 tax return online free You can file separate returns in later years. Amend 2009 tax return online free For details on making this choice, see Publication 519, U. Amend 2009 tax return online free S. Amend 2009 tax return online free Tax Guide for Aliens. Amend 2009 tax return online free   If you are a U. Amend 2009 tax return online free S. Amend 2009 tax return online free citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. Amend 2009 tax return online free S. Amend 2009 tax return online free resident for tax purposes, treat your community income as explained next under Spouses living apart all year. Amend 2009 tax return online free However, you do not have to meet the four conditions discussed there. Amend 2009 tax return online free Spouses living apart all year. Amend 2009 tax return online free    If you are married at any time during the calendar year, special rules apply for reporting certain community income. Amend 2009 tax return online free You must meet all the following conditions for these special rules to apply. Amend 2009 tax return online free You and your spouse lived apart all year. Amend 2009 tax return online free You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. Amend 2009 tax return online free You and/or your spouse had earned income for the calendar year that is community income. Amend 2009 tax return online free You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. Amend 2009 tax return online free Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. Amend 2009 tax return online free If all these conditions are met, you and your spouse must report your community income as discussed next. Amend 2009 tax return online free See also Certain community income not treated as community income by one spouse , earlier. Amend 2009 tax return online free Earned income. Amend 2009 tax return online free    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. Amend 2009 tax return online free Earned income is wages, salaries, professional fees, and other pay for personal services. Amend 2009 tax return online free   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. Amend 2009 tax return online free Trade or business income. Amend 2009 tax return online free    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. Amend 2009 tax return online free Partnership income or loss. Amend 2009 tax return online free    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. Amend 2009 tax return online free Separate property income. Amend 2009 tax return online free    Treat income from the separate property of one spouse as the income of that spouse. Amend 2009 tax return online free Social security benefits. Amend 2009 tax return online free    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. Amend 2009 tax return online free Other income. Amend 2009 tax return online free    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. Amend 2009 tax return online free Example. Amend 2009 tax return online free George and Sharon were married throughout the year but did not live together at any time during the year. Amend 2009 tax return online free Both domiciles were in a community property state. Amend 2009 tax return online free They did not file a joint return or transfer any of their earned income between themselves. Amend 2009 tax return online free During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. Amend 2009 tax return online free (Some states treat income from separate property as separate income—check your state law. Amend 2009 tax return online free ) Sharon did not take part in George's consulting business. Amend 2009 tax return online free Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). Amend 2009 tax return online free But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. Amend 2009 tax return online free They each report on their returns only their own earnings and other income, and their share of the interest income from community property. Amend 2009 tax return online free George reports $26,500 and Sharon reports $34,500. Amend 2009 tax return online free Other separated spouses. Amend 2009 tax return online free    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. Amend 2009 tax return online free In some states, income earned after separation but before a decree of divorce continues to be community income. Amend 2009 tax return online free In other states, it is separate income. Amend 2009 tax return online free End of the Community The marital community may end in several ways. Amend 2009 tax return online free When the marital community ends, the community assets (money and property) are divided between the spouses. Amend 2009 tax return online free Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. Amend 2009 tax return online free Death of spouse. Amend 2009 tax return online free    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. Amend 2009 tax return online free For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). Amend 2009 tax return online free Example. Amend 2009 tax return online free Bob and Ann owned community property that had a basis of $80,000. Amend 2009 tax return online free When Bob died, his and Ann's community property had an FMV of $100,000. Amend 2009 tax return online free One-half of the FMV of their community interest was includible in Bob's estate. Amend 2009 tax return online free The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). Amend 2009 tax return online free The basis of the other half to Bob's heirs is also $50,000. Amend 2009 tax return online free   For more information about the basis of assets, see Publication 551, Basis of Assets. Amend 2009 tax return online free    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. Amend 2009 tax return online free See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. Amend 2009 tax return online free Divorce or separation. Amend 2009 tax return online free    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. Amend 2009 tax return online free For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. Amend 2009 tax return online free For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. Amend 2009 tax return online free   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. Amend 2009 tax return online free However, see Spouses living apart all year , earlier. Amend 2009 tax return online free Any income received after the community ends is separate income. Amend 2009 tax return online free This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. Amend 2009 tax return online free   An absolute decree of divorce or annulment ends the marital community in all community property states. Amend 2009 tax return online free A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. Amend 2009 tax return online free ” However, you should check your state law for exceptions. Amend 2009 tax return online free   A decree of legal separation or of separate maintenance may or may not end the marital community. Amend 2009 tax return online free The court issuing the decree may terminate the marital community and divide the property between the spouses. Amend 2009 tax return online free   A separation agreement may divide the community property between you and your spouse. Amend 2009 tax return online free It may provide that this property, along with future earnings and property acquired, will be separate property. Amend 2009 tax return online free This agreement may end the community. Amend 2009 tax return online free   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Amend 2009 tax return online free Check your state law. Amend 2009 tax return online free   If you are a registered domestic partner, you should check your state law to determine when the community ends. Amend 2009 tax return online free Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. Amend 2009 tax return online free Those spouses must report their community income as explained in that discussion. Amend 2009 tax return online free Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. Amend 2009 tax return online free But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. Amend 2009 tax return online free This discussion concerning joint versus separate returns does not apply to registered domestic partners. Amend 2009 tax return online free The following rules apply if your filing status is married filing separately. Amend 2009 tax return online free You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. Amend 2009 tax return online free You cannot take the credit for child and dependent care expenses in most instances. Amend 2009 tax return online free You cannot take the earned income credit. Amend 2009 tax return online free You cannot exclude any interest income from qualified U. Amend 2009 tax return online free S. Amend 2009 tax return online free savings bonds that you used for higher education expenses. Amend 2009 tax return online free You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. Amend 2009 tax return online free You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. Amend 2009 tax return online free You cannot deduct interest paid on a qualified student loan. Amend 2009 tax return online free You cannot take the education credits. Amend 2009 tax return online free You may have a smaller child tax credit than you would on a joint return. Amend 2009 tax return online free You cannot take the exclusion or credit for adoption expenses in most instances. Amend 2009 tax return online free Figure your tax both on a joint return and on separate returns under the community property laws of your state. Amend 2009 tax return online free You can then compare the tax figured under both methods and use the one that results in less tax. Amend 2009 tax return online free Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. Amend 2009 tax return online free Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Amend 2009 tax return online free On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. Amend 2009 tax return online free ). Amend 2009 tax return online free The same reporting rule applies to registered domestic partners. Amend 2009 tax return online free For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. Amend 2009 tax return online free Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. Amend 2009 tax return online free Form 8958 is used for married spouses in community property states who choose to file married filing separately. Amend 2009 tax return online free Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. Amend 2009 tax return online free A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Amend 2009 tax return online free Extension of time to file. Amend 2009 tax return online free    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. Amend 2009 tax return online free If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. Amend 2009 tax return online free 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. Amend 2009 tax return online free Free help with your tax return. Amend 2009 tax return online free    You can get free help preparing your return nationwide from IRS-certified volunteers. Amend 2009 tax return online free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amend 2009 tax return online free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend 2009 tax return online free 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. Amend 2009 tax return online free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amend 2009 tax return online free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amend 2009 tax return online free gov, download the IRS2Go app, or call 1-800-906-9887. Amend 2009 tax return online free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend 2009 tax return online free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend 2009 tax return online free aarp. Amend 2009 tax return online free org/money/taxaide or call 1-888-227-7669. Amend 2009 tax return online free For more information on these programs, go to IRS. Amend 2009 tax return online free gov and enter “VITA” in the search box. Amend 2009 tax return online free Internet. Amend 2009 tax return online free    IRS. Amend 2009 tax return online free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amend 2009 tax return online free Download the free IRS2Go app from the iTunes app store or from Google Play. Amend 2009 tax return online free 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. Amend 2009 tax return online free Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amend 2009 tax return online free gov or download the IRS2Go app and select the Refund Status option. Amend 2009 tax return online free The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend 2009 tax return online free 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. Amend 2009 tax return online free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend 2009 tax return online free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend 2009 tax return online free Use the Interactive Tax Assistant (ITA) to research your tax questions. Amend 2009 tax return online free No need to wait on the phone or stand in line. Amend 2009 tax return online free 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. Amend 2009 tax return online free When you reach the response screen, you can print the entire interview and the final response for your records. Amend 2009 tax return online free New subject areas are added on a regular basis. Amend 2009 tax return online free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amend 2009 tax return online free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amend 2009 tax return online free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amend 2009 tax return online free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amend 2009 tax return online free 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. Amend 2009 tax return online free 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. Amend 2009 tax return online free You can also ask the IRS to mail a return or an account transcript to you. Amend 2009 tax return online free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amend 2009 tax return online free gov or by calling 1-800-908-9946. Amend 2009 tax return online free Tax return and tax account transcripts are generally available for the current year and the past three years. Amend 2009 tax return online free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amend 2009 tax return online free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amend 2009 tax return online free 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. Amend 2009 tax return online free Check the status of your amended return using Where's My Amended Return? Go to IRS. Amend 2009 tax return online free gov and enter Where's My Amended Return? in the search box. Amend 2009 tax return online free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend 2009 tax return online free It can take up to 3 weeks from the date you mailed it to show up in our system. Amend 2009 tax return online free Make a payment using one of several safe and convenient electronic payment options available on IRS. Amend 2009 tax return online free gov. Amend 2009 tax return online free Select the Payment tab on the front page of IRS. Amend 2009 tax return online free gov for more information. Amend 2009 tax return online free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amend 2009 tax return online free Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amend 2009 tax return online free gov. Amend 2009 tax return online free 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. Amend 2009 tax return online free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amend 2009 tax return online free gov. Amend 2009 tax return online free Request an Electronic Filing PIN by going to IRS. Amend 2009 tax return online free gov and entering Electronic Filing PIN in the search box. Amend 2009 tax return online free Download forms, instructions and publications, including accessible versions for people with disabilities. Amend 2009 tax return online free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amend 2009 tax return online free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amend 2009 tax return online free An employee can answer questions about your tax account or help you set up a payment plan. Amend 2009 tax return online free Before you visit, check the Office Locator on IRS. Amend 2009 tax return online free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amend 2009 tax return online free If you have a special need, such as a disability, you can request an appointment. Amend 2009 tax return online free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amend 2009 tax return online free Apply for an Employer Identification Number (EIN). Amend 2009 tax return online free Go to IRS. Amend 2009 tax return online free gov and enter Apply for an EIN in the search box. Amend 2009 tax return online free Read the Internal Revenue Code, regulations, or other official guidance. Amend 2009 tax return online free Read Internal Revenue Bulletins. Amend 2009 tax return online free Sign up to receive local and national tax news and more by email. Amend 2009 tax return online free Just click on “subscriptions” above the search box on IRS. Amend 2009 tax return online free gov and choose from a variety of options. Amend 2009 tax return online free    Phone. Amend 2009 tax return online free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amend 2009 tax return online free Download the free IRS2Go app from the iTunes app store or from Google Play. Amend 2009 tax return online free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amend 2009 tax return online free gov, or download the IRS2Go app. Amend 2009 tax return online free 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. Amend 2009 tax return online free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend 2009 tax return online free Most VITA and TCE sites offer free electronic filing. Amend 2009 tax return online free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amend 2009 tax return online free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amend 2009 tax return online free 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. Amend 2009 tax return online free 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. Amend 2009 tax return online free The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend 2009 tax return online free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend 2009 tax return online free 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. Amend 2009 tax return online free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend 2009 tax return online free Note, the above information is for our automated hotline. Amend 2009 tax return online free 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. Amend 2009 tax return online free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amend 2009 tax return online free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend 2009 tax return online free It can take up to 3 weeks from the date you mailed it to show up in our system. Amend 2009 tax return online free 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). Amend 2009 tax return online free You should receive your order within 10 business days. Amend 2009 tax return online free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amend 2009 tax return online free 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. Amend 2009 tax return online free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amend 2009 tax return online free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amend 2009 tax return online free These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amend 2009 tax return online free    Walk-in. Amend 2009 tax return online free You can find a selection of forms, publications and services — in-person. Amend 2009 tax return online free Products. Amend 2009 tax return online free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend 2009 tax return online free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amend 2009 tax return online free Services. Amend 2009 tax return online free You can walk in to your local TAC for face-to-face tax help. Amend 2009 tax return online free An employee can answer questions about your tax account or help you set up a payment plan. Amend 2009 tax return online free Before visiting, use the Office Locator tool on IRS. Amend 2009 tax return online free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Amend 2009 tax return online free    Mail. Amend 2009 tax return online free You can send your order for forms, instructions, and publications to the address below. Amend 2009 tax return online free You should receive a response within 10 business days after your request is received. Amend 2009 tax return online free Internal Revenue Service 1201 N. Amend 2009 tax return online free Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Amend 2009 tax return online free The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend 2009 tax return online free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amend 2009 tax return online free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amend 2009 tax return online free 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. Amend 2009 tax return online free You face (or your business is facing) an immediate threat of adverse action. Amend 2009 tax return online free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amend 2009 tax return online free   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. Amend 2009 tax return online free Here's why we can help: TAS is an independent organization within the IRS. Amend 2009 tax return online free Our advocates know how to work with the IRS. Amend 2009 tax return online free Our services are free and tailored to meet your needs. Amend 2009 tax return online free We have offices in every state, the District of Columbia, and Puerto Rico. Amend 2009 tax return online free   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 www. Amend 2009 tax return online free irs. Amend 2009 tax return online free gov/advocate, or call us toll-free at 1-877-777-4778. Amend 2009 tax return online free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amend 2009 tax return online free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amend 2009 tax return online free irs. Amend 2009 tax return online free gov/sams. Amend 2009 tax return online free 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. Amend 2009 tax return online free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amend 2009 tax return online free Visit www. Amend 2009 tax return online free irs. Amend 2009 tax return online free gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amend 2009 tax return online free Prev  Up  Next   Home   More Online Publications