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Amend A Tax Return 2011

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Amend A Tax Return 2011

Amend a tax return 2011 14. Amend a tax return 2011   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. Amend a tax return 2011 Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Amend a tax return 2011 Custom application of fertilizer and pesticide. Amend a tax return 2011 Fuel not used for farming. Amend a tax return 2011 Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. Amend a tax return 2011 Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. Amend a tax return 2011 You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. Amend a tax return 2011 Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. Amend a tax return 2011 The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Amend a tax return 2011 Use on a farm for farming purposes. Amend a tax return 2011 Off-highway business use. Amend a tax return 2011 Uses other than as a fuel in a propulsion engine, such as home use. Amend a tax return 2011 Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Amend a tax return 2011 See Publication 510, Excise Taxes, for more information. Amend a tax return 2011 Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. Amend a tax return 2011 Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. Amend a tax return 2011 See Table 14-1 for a list of available fuel tax credits and refunds. Amend a tax return 2011 Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. Amend a tax return 2011 Farm. Amend a tax return 2011   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. Amend a tax return 2011 It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Amend a tax return 2011 A fish farm is an area where fish are grown or raised and not merely caught or harvested. Amend a tax return 2011 Table 14-1. Amend a tax return 2011 Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. Amend a tax return 2011 Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. Amend a tax return 2011 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. Amend a tax return 2011 See Reg. Amend a tax return 2011 48. Amend a tax return 2011 6427-10 (b)(1) for the definition of a blocked pump. Amend a tax return 2011 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Amend a tax return 2011 It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. Amend a tax return 2011 Farming purposes. Amend a tax return 2011   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. Amend a tax return 2011 To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Amend a tax return 2011 To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Amend a tax return 2011 To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Amend a tax return 2011 To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Amend a tax return 2011 For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Amend a tax return 2011 The more-than-one-half test applies separately to each commodity. Amend a tax return 2011 Commodity means a single raw product. Amend a tax return 2011 For example, apples and peaches are two separate commodities. Amend a tax return 2011 To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. Amend a tax return 2011 Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. Amend a tax return 2011   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. Amend a tax return 2011 Therefore, you can still claim the credit or refund for the fuel so used. Amend a tax return 2011 However, see Custom application of fertilizer and pesticide, later. Amend a tax return 2011 If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. Amend a tax return 2011 Buyer of fuel, including undyed diesel fuel or undyed kerosene. Amend a tax return 2011   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. Amend a tax return 2011 For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. Amend a tax return 2011 Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Amend a tax return 2011   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. Amend a tax return 2011 However, see Custom application of fertilizer and pesticide, next. Amend a tax return 2011 Also see Dyed Diesel Fuel and Dyed Kerosene, later. Amend a tax return 2011 Example. Amend a tax return 2011 Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Amend a tax return 2011 Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Amend a tax return 2011 In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Amend a tax return 2011 Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Amend a tax return 2011 Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. Amend a tax return 2011 No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. Amend a tax return 2011 In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Amend a tax return 2011 Custom application of fertilizer and pesticide. Amend a tax return 2011   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Amend a tax return 2011 Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Amend a tax return 2011 For applicators using highway vehicles, only the fuel used on the farm is exempt. Amend a tax return 2011 Fuel used traveling on the highway to and from the farm is taxable. Amend a tax return 2011 Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. Amend a tax return 2011 For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Amend a tax return 2011 For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. Amend a tax return 2011 A sample waiver is included as Model Waiver L in the appendix of Publication 510. Amend a tax return 2011 A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. Amend a tax return 2011 To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. Amend a tax return 2011 However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Amend a tax return 2011 Fuel not used for farming. Amend a tax return 2011   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Amend a tax return 2011 Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. Amend a tax return 2011 For personal use, such as lawn mowing. Amend a tax return 2011 In processing, packaging, freezing, or canning operations. Amend a tax return 2011 In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Amend a tax return 2011 All-terrain vehicles (ATVs). Amend a tax return 2011   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. Amend a tax return 2011 Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Amend a tax return 2011 If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. Amend a tax return 2011 Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. Amend a tax return 2011 For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. Amend a tax return 2011 Excise tax applies to the fuel used by the truck on the highways. Amend a tax return 2011 In this situation, undyed (taxed) fuel should be purchased for the truck. Amend a tax return 2011 You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Amend a tax return 2011 You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Amend a tax return 2011 Penalty. Amend a tax return 2011   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. Amend a tax return 2011 The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Amend a tax return 2011 After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Amend a tax return 2011 For more information on this penalty, see Publication 510. Amend a tax return 2011 Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. Amend a tax return 2011 Off-highway business use. Amend a tax return 2011   This is any use of fuel in a trade or business or in an income-producing activity. Amend a tax return 2011 The use must not be in a highway vehicle registered or required to be registered for use on public highways. Amend a tax return 2011 Off-highway business use generally does not include any use in a recreational motorboat. Amend a tax return 2011 Examples. Amend a tax return 2011   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Amend a tax return 2011 In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Amend a tax return 2011   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Amend a tax return 2011 For more information, see Publication 510. Amend a tax return 2011 Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. Amend a tax return 2011 This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Amend a tax return 2011 Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Amend a tax return 2011 How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. Amend a tax return 2011 The basic rules for claiming credits and refunds are listed in Table 14-2 . Amend a tax return 2011 Table 14-2. Amend a tax return 2011 Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. Amend a tax return 2011   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. Amend a tax return 2011 Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. Amend a tax return 2011 You do not have to use any special form, but the records should establish the following information. Amend a tax return 2011 The total number of gallons bought and used during the period covered by your claim. Amend a tax return 2011 The dates of the purchases. Amend a tax return 2011 The names and addresses of suppliers and amounts bought from each during the period covered by your claim. Amend a tax return 2011 The nontaxable use for which you used the fuel. Amend a tax return 2011 The number of gallons used for each nontaxable use. Amend a tax return 2011 It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. Amend a tax return 2011 For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Amend a tax return 2011 Credit or refund. Amend a tax return 2011   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. Amend a tax return 2011 If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Amend a tax return 2011 Credit only. Amend a tax return 2011   You can claim the following taxes only as a credit on your income tax return. Amend a tax return 2011 Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Amend a tax return 2011 Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. Amend a tax return 2011 Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. Amend a tax return 2011 Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Amend a tax return 2011 Do not claim a credit for any excise tax for which you have filed a refund claim. Amend a tax return 2011 How to claim a credit. Amend a tax return 2011   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. Amend a tax return 2011 Individuals. Amend a tax return 2011   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. Amend a tax return 2011 If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Amend a tax return 2011 Partnership. Amend a tax return 2011   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Amend a tax return 2011 , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. Amend a tax return 2011 Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. Amend a tax return 2011 An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Amend a tax return 2011 S. Amend a tax return 2011 Return of Income for Electing Large Partnerships. Amend a tax return 2011 Other entities. Amend a tax return 2011   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Amend a tax return 2011 When to claim a credit. Amend a tax return 2011   You can claim a fuel tax credit on your income tax return for the year you used the fuel. Amend a tax return 2011 You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Amend a tax return 2011 A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. Amend a tax return 2011 Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. Amend a tax return 2011 Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). Amend a tax return 2011 The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Amend a tax return 2011 If you file Form 720, you can use its Schedule C for your refund claims for the quarter. Amend a tax return 2011 See the Instructions for Form 720. Amend a tax return 2011 Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. Amend a tax return 2011 You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Amend a tax return 2011 This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. Amend a tax return 2011 If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. Amend a tax return 2011 If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. Amend a tax return 2011 Only one claim can be filed for a quarter. Amend a tax return 2011 You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Amend a tax return 2011 You must claim a credit on your income tax return for the tax. Amend a tax return 2011 How to file a quarterly claim. Amend a tax return 2011   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Amend a tax return 2011 Send it to the address shown in the instructions. Amend a tax return 2011 If you file Form 720, you can use its Schedule C for your refund claims. Amend a tax return 2011 See the Instructions for Form 720. Amend a tax return 2011 When to file a quarterly claim. Amend a tax return 2011   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Amend a tax return 2011 If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. Amend a tax return 2011    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. Amend a tax return 2011 001 per gallon is generally not subject to credit or refund. Amend a tax return 2011 Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. Amend a tax return 2011 Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. Amend a tax return 2011 Cash method. Amend a tax return 2011   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. Amend a tax return 2011 If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. Amend a tax return 2011 If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. Amend a tax return 2011 Example. Amend a tax return 2011 Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Amend a tax return 2011 On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Amend a tax return 2011 Then, on Form 4136, she claimed the $110 as a credit. Amend a tax return 2011 Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Amend a tax return 2011 Accrual method. Amend a tax return 2011   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. Amend a tax return 2011 It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Amend a tax return 2011 Example. Amend a tax return 2011 Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Amend a tax return 2011 On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. Amend a tax return 2011 On Form 4136, Patty claims the $155 as a credit. Amend a tax return 2011 She reports the $155 as other income on line 8b of her 2012 Schedule F. Amend a tax return 2011 Prev  Up  Next   Home   More Online Publications
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Amend a tax return 2011 13. Amend a tax return 2011   How To Get Tax Help Table of Contents 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 a tax return 2011 Free help with your tax return. Amend a tax return 2011   You can get free help preparing your return nationwide from IRS-certified volunteers. Amend a tax return 2011 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amend a tax return 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend a tax return 2011 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 a tax return 2011 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amend a tax return 2011 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amend a tax return 2011 gov, download the IRS2Go app, or call 1-800-906-9887. Amend a tax return 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend a tax return 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend a tax return 2011 aarp. Amend a tax return 2011 org/money/taxaide or call 1-888-227-7669. Amend a tax return 2011 For more information on these programs, go to IRS. Amend a tax return 2011 gov and enter “VITA” in the search box. Amend a tax return 2011 Internet. Amend a tax return 2011    IRS. Amend a tax return 2011 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amend a tax return 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. Amend a tax return 2011 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 a tax return 2011 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amend a tax return 2011 gov or download the IRS2Go app and select the Refund Status option. Amend a tax return 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend a tax return 2011 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 a tax return 2011 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend a tax return 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend a tax return 2011 Use the Interactive Tax Assistant (ITA) to research your tax questions. Amend a tax return 2011 No need to wait on the phone or stand in line. Amend a tax return 2011 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 a tax return 2011 When you reach the response screen, you can print the entire interview and the final response for your records. Amend a tax return 2011 New subject areas are added on a regular basis. Amend a tax return 2011  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amend a tax return 2011 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amend a tax return 2011 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amend a tax return 2011 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amend a tax return 2011 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 a tax return 2011 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 a tax return 2011 You can also ask the IRS to mail a return or an account transcript to you. Amend a tax return 2011 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amend a tax return 2011 gov or by calling 1-800-908-9946. Amend a tax return 2011 Tax return and tax account transcripts are generally available for the current year and the past three years. Amend a tax return 2011 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amend a tax return 2011 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amend a tax return 2011 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 a tax return 2011 Check the status of your amended return using Where's My Amended Return? Go to IRS. Amend a tax return 2011 gov and enter Where's My Amended Return? in the search box. Amend a tax return 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend a tax return 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. Amend a tax return 2011 Make a payment using one of several safe and convenient electronic payment options available on IRS. Amend a tax return 2011 gov. Amend a tax return 2011 Select the Payment tab on the front page of IRS. Amend a tax return 2011 gov for more information. Amend a tax return 2011 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amend a tax return 2011 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amend a tax return 2011 gov. Amend a tax return 2011 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 a tax return 2011 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amend a tax return 2011 gov. Amend a tax return 2011 Request an Electronic Filing PIN by going to IRS. Amend a tax return 2011 gov and entering Electronic Filing PIN in the search box. Amend a tax return 2011 Download forms, instructions and publications, including accessible versions for people with disabilities. Amend a tax return 2011 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amend a tax return 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amend a tax return 2011 An employee can answer questions about your tax account or help you set up a payment plan. Amend a tax return 2011 Before you visit, check the Office Locator on IRS. Amend a tax return 2011 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 a tax return 2011 If you have a special need, such as a disability, you can request an appointment. Amend a tax return 2011 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amend a tax return 2011 Apply for an Employer Identification Number (EIN). Amend a tax return 2011 Go to IRS. Amend a tax return 2011 gov and enter Apply for an EIN in the search box. Amend a tax return 2011 Read the Internal Revenue Code, regulations, or other official guidance. Amend a tax return 2011 Read Internal Revenue Bulletins. Amend a tax return 2011 Sign up to receive local and national tax news and more by email. Amend a tax return 2011 Just click on “subscriptions” above the search box on IRS. Amend a tax return 2011 gov and choose from a variety of options. Amend a tax return 2011    Phone. Amend a tax return 2011 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amend a tax return 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. Amend a tax return 2011 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amend a tax return 2011 gov, or download the IRS2Go app. Amend a tax return 2011 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 a tax return 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend a tax return 2011 Most VITA and TCE sites offer free electronic filing. Amend a tax return 2011 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amend a tax return 2011 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amend a tax return 2011 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 a tax return 2011 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 a tax return 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend a tax return 2011 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 a tax return 2011 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 a tax return 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend a tax return 2011 Note, the above information is for our automated hotline. Amend a tax return 2011 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 a tax return 2011 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amend a tax return 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend a tax return 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. Amend a tax return 2011 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 a tax return 2011 You should receive your order within 10 business days. Amend a tax return 2011 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amend a tax return 2011 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 a tax return 2011 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amend a tax return 2011 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amend a tax return 2011 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amend a tax return 2011    Walk-in. Amend a tax return 2011 You can find a selection of forms, publications and services — in-person. Amend a tax return 2011 Products. Amend a tax return 2011 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend a tax return 2011 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amend a tax return 2011 Services. Amend a tax return 2011 You can walk in to your local TAC for face-to-face tax help. Amend a tax return 2011 An employee can answer questions about your tax account or help you set up a payment plan. Amend a tax return 2011 Before visiting, use the Office Locator tool on IRS. Amend a tax return 2011 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 a tax return 2011    Mail. Amend a tax return 2011 You can send your order for forms, instructions, and publications to the address below. Amend a tax return 2011 You should receive a response within 10 business days after your request is received. Amend a tax return 2011 Internal Revenue Service 1201 N. Amend a tax return 2011 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Amend a tax return 2011 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend a tax return 2011 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amend a tax return 2011   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amend a tax return 2011 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 a tax return 2011 You face (or your business is facing) an immediate threat of adverse action. Amend a tax return 2011 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amend a tax return 2011   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 a tax return 2011 Here's why we can help: TAS is an independent organization within the IRS. Amend a tax return 2011 Our advocates know how to work with the IRS. Amend a tax return 2011 Our services are free and tailored to meet your needs. Amend a tax return 2011 We have offices in every state, the District of Columbia, and Puerto Rico. Amend a tax return 2011   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Amend a tax return 2011   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amend a tax return 2011 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amend a tax return 2011 Low Income Taxpayer Clinics. Amend a tax return 2011   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 a tax return 2011 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amend a tax return 2011 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amend a tax return 2011 Prev  Up  Next   Home   More Online Publications