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Amend Federal Taxes

Amend federal taxes 6. Amend federal taxes   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 federal taxes Free help with your tax return. Amend federal taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Amend federal taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amend federal taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend federal taxes 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 federal taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amend federal taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amend federal taxes gov, download the IRS2Go app, or call 1-800-906-9887. Amend federal taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend federal taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend federal taxes aarp. Amend federal taxes org/money/taxaide or call 1-888-227-7669. Amend federal taxes For more information on these programs, go to IRS. Amend federal taxes gov and enter “VITA” in the search box. Amend federal taxes Internet. Amend federal taxes    IRS. Amend federal taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amend federal taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Amend federal taxes 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 federal taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amend federal taxes gov or download the IRS2Go app and select the Refund Status option. Amend federal taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend federal taxes 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 federal taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend federal taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend federal taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Amend federal taxes No need to wait on the phone or stand in line. Amend federal taxes 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 federal taxes When you reach the response screen, you can print the entire interview and the final response for your records. Amend federal taxes New subject areas are added on a regular basis. Amend federal taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amend federal taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amend federal taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amend federal taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amend federal taxes 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 federal taxes 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 federal taxes You can also ask the IRS to mail a return or an account transcript to you. Amend federal taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amend federal taxes gov or by calling 1-800-908-9946. Amend federal taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Amend federal taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amend federal taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amend federal taxes 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 federal taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Amend federal taxes gov and enter Where's My Amended Return? in the search box. Amend federal taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend federal taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Amend federal taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Amend federal taxes gov. Amend federal taxes Select the Payment tab on the front page of IRS. Amend federal taxes gov for more information. Amend federal taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amend federal taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amend federal taxes gov. Amend federal taxes 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 federal taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amend federal taxes gov. Amend federal taxes Request an Electronic Filing PIN by going to IRS. Amend federal taxes gov and entering Electronic Filing PIN in the search box. Amend federal taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Amend federal taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amend federal taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amend federal taxes An employee can answer questions about your tax account or help you set up a payment plan. Amend federal taxes Before you visit, check the Office Locator on IRS. Amend federal taxes 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 federal taxes If you have a special need, such as a disability, you can request an appointment. Amend federal taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amend federal taxes Apply for an Employer Identification Number (EIN). Amend federal taxes Go to IRS. Amend federal taxes gov and enter Apply for an EIN in the search box. Amend federal taxes Read the Internal Revenue Code, regulations, or other official guidance. Amend federal taxes Read Internal Revenue Bulletins. Amend federal taxes Sign up to receive local and national tax news and more by email. Amend federal taxes Just click on “subscriptions” above the search box on IRS. Amend federal taxes gov and choose from a variety of options. Amend federal taxes Phone. Amend federal taxes    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amend federal taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Amend federal taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amend federal taxes gov, or download the IRS2Go app. Amend federal taxes 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 federal taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend federal taxes Most VITA and TCE sites offer free electronic filing. Amend federal taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amend federal taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amend federal taxes 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 federal taxes 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 federal taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend federal taxes 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 federal taxes 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 federal taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend federal taxes Note, the above information is for our automated hotline. Amend federal taxes 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 federal taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amend federal taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend federal taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Amend federal taxes 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 federal taxes You should receive your order within 10 business days. Amend federal taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amend federal taxes 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 federal taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amend federal taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amend federal taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amend federal taxes Walk-in. Amend federal taxes   You can find a selection of forms, publications and services — in-person. Amend federal taxes Products. Amend federal taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend federal taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amend federal taxes Services. Amend federal taxes You can walk in to your local TAC for face-to-face tax help. Amend federal taxes An employee can answer questions about your tax account or help you set up a payment plan. Amend federal taxes Before visiting, use the Office Locator tool on IRS. Amend federal taxes 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 federal taxes Mail. Amend federal taxes   You can send your order for forms, instructions, and publications to the address below. Amend federal taxes You should receive a response within 10 business days after your request is received. Amend federal taxes Internal Revenue Service 1201 N. Amend federal taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Amend federal taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend federal taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amend federal taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amend federal taxes 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 federal taxes You face (or your business is facing) an immediate threat of adverse action. Amend federal taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amend federal taxes   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 federal taxes Here's why we can help: TAS is an independent organization within the IRS. Amend federal taxes Our advocates know how to work with the IRS. Amend federal taxes Our services are free and tailored to meet your needs. Amend federal taxes We have offices in every state, the District of Columbia, and Puerto Rico. Amend federal taxes   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 federal taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amend federal taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amend federal taxes Low Income Taxpayer Clinics (LITCs). Amend federal taxes   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 federal taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amend federal taxes Visit www. Amend federal taxes TaxpayerAdvocate. Amend federal taxes irs. Amend federal taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amend federal taxes Prev  Up  Next   Home   More Online Publications
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The Amend Federal Taxes

Amend federal taxes Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. Amend federal taxes Ordering forms and publications. Amend federal taxes Tax questions. Amend federal taxes What's New Alternative minimum tax exemption increased. Amend federal taxes  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). Amend federal taxes Earned income credit. Amend federal taxes  The maximum amount of income you can earn and still get the credit has increased. Amend federal taxes You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. Amend federal taxes For more information, see Earned Income Credit , later. Amend federal taxes Exemption phaseout. Amend federal taxes  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Amend federal taxes For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Amend federal taxes For more information, see Phaseout of Exemptions in Publication 501. Amend federal taxes Limit on itemized deductions. Amend federal taxes   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. Amend federal taxes See Overall limitation , later. Amend federal taxes Medical and dental expenses. Amend federal taxes   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. Amend federal taxes 5% of their adjusted gross income (10% for taxpayers under 65). Amend federal taxes Same-sex marriages. Amend federal taxes  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Amend federal taxes For more information, see Publication 501. Amend federal taxes Reminders Future developments. Amend federal taxes  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. Amend federal taxes irs. Amend federal taxes gov/pub554. Amend federal taxes Tax return preparers. Amend federal taxes  Choose your preparer carefully. Amend federal taxes If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. Amend federal taxes Remember, however, that you are still responsible for the accuracy of every item entered on your return. Amend federal taxes If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. Amend federal taxes Sale of home by surviving spouse. Amend federal taxes  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Amend federal taxes For more information, see Sale of Home , later. Amend federal taxes Third party designee. Amend federal taxes  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Amend federal taxes This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Amend federal taxes It also allows your designee to perform certain actions. Amend federal taxes See your income tax return instructions for details. Amend federal taxes Employment tax withholding. Amend federal taxes  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. Amend federal taxes Photographs of missing children. Amend federal taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend federal taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend federal taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amend federal taxes Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. Amend federal taxes The publication will help you determine if you need to file a return and, if so, what items to report on your return. Amend federal taxes Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. Amend federal taxes Table I has a list of questions you may have about filing your federal tax return. Amend federal taxes To the right of each question is the location of the answer in this publication. Amend federal taxes Also, at the back of this publication there is an index to help you search for the topic you need. Amend federal taxes While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. Amend federal taxes The following are some examples. Amend federal taxes Higher gross income threshold for filing. Amend federal taxes You must be age 65 or older at the end of the year to get this benefit. Amend federal taxes You are considered age 65 on the day before your 65th birthday. Amend federal taxes Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Amend federal taxes Higher standard deduction. Amend federal taxes If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Amend federal taxes You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Amend federal taxes Credit for the elderly or the disabled. Amend federal taxes If you qualify, you may benefit from the credit for the elderly or the disabled. Amend federal taxes To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. Amend federal taxes Return preparation assistance. Amend federal taxes   The IRS wants to make it easier for you to file your federal tax return. Amend federal taxes You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. Amend federal taxes Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Amend federal taxes   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. Amend federal taxes For the VITA/TCE site nearest you, contact your local IRS office. Amend federal taxes For more information, see Free help with your tax return under How To Get Tax Help. Amend federal taxes   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. Amend federal taxes When asked, be ready to press in or speak your 5-digit ZIP code. Amend federal taxes Or, you can visit their website on the Internet at www. Amend federal taxes aarp. Amend federal taxes org/money/taxaide. Amend federal taxes Comments and suggestions. Amend federal taxes   We welcome your comments about this publication and your suggestions for future editions. Amend federal taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amend federal taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend federal taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend federal taxes   You can send your comments from www. Amend federal taxes irs. Amend federal taxes gov/formspubs/. Amend federal taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. Amend federal taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amend federal taxes Ordering forms and publications. Amend federal taxes   Visit www. Amend federal taxes irs. Amend federal taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. Amend federal taxes Internal Revenue Service 1201 N. Amend federal taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amend federal taxes   If you have a tax question, check the information available on IRS. Amend federal taxes gov or call 1-800-829-1040. Amend federal taxes We cannot answer tax questions sent to either of the above addresses. Amend federal taxes Table I. Amend federal taxes What You Should Know About Federal Taxes Note. Amend federal taxes The following is a list of questions you may have about filling out your federal income tax return. Amend federal taxes  To the right of each question is the location of the answer in this publication. Amend federal taxes What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. Amend federal taxes Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. Amend federal taxes How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. Amend federal taxes Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. Amend federal taxes What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. Amend federal taxes How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. Amend federal taxes Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. Amend federal taxes What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. Amend federal taxes Must I make estimated tax payments? See chapter 6. Amend federal taxes How do I contact the IRS or get more information? See chapter 7. Amend federal taxes Prev  Up  Next   Home   More Online Publications