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Amend Tax Return

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Amend Tax Return

Amend tax return Index A Abandonment of home, Abandonment. Amend tax return Absence, temporary, Temporary absence. Amend tax return Abstract fees, Settlement fees or closing costs. Amend tax return Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. Amend tax return Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Amend tax return Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Amend tax return Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. Amend tax return Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. Amend tax return Architect's fees, Construction. Amend tax return Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Amend tax return Assistance (see Tax help) B Back interest, Settlement fees or closing costs. Amend tax return Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. Amend tax return Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Amend tax return C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. Amend tax return Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. Amend tax return Commissions, Selling expenses. Amend tax return , Settlement fees or closing costs. Amend tax return Community property Basis determination, Community property. Amend tax return Condemnation Gain exclusion, Home destroyed or condemned. Amend tax return Ownership and use test when previous home condemned, Previous home destroyed or condemned. Amend tax return Condominiums As main home, Main Home Basis determination, Condominium. Amend tax return Construction costs, Construction. Amend tax return Built by you, Built by you. Amend tax return Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. Amend tax return Ownership and use tests, Cooperative apartment. Amend tax return Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. Amend tax return D Date of sale, Date of sale. Amend tax return Death Sale due to, Specific event safe harbors. Amend tax return Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. Amend tax return Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. Amend tax return Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. Amend tax return Ownership and use test when previous home destroyed, Previous home destroyed or condemned. Amend tax return Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. Amend tax return Disasters, Specific event safe harbors. Amend tax return Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. Amend tax return Home transferred to spouse, Transfer to spouse. Amend tax return Ownership and use tests, Home transferred from spouse. Amend tax return Sale due to, Specific event safe harbors. Amend tax return Transfers after July 18, 1984, Transfers after July 18, 1984. Amend tax return Transfers before July 19, 1984, Transfers before July 19, 1984. Amend tax return Use of home after divorce, Use of home after divorce. Amend tax return Doctor's recommendation for sale, Doctor's recommendation safe harbor. Amend tax return E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. Amend tax return Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. Amend tax return Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. Amend tax return F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. Amend tax return Fire insurance premiums, Settlement fees or closing costs. Amend tax return Foreclosure, Foreclosure or repossession. Amend tax return Foreign Service, Foreign Service member. Amend tax return Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Amend tax return Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. Amend tax return Form 1040, Schedule A Real estate taxes, Real estate taxes. Amend tax return Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. Amend tax return , Form 1099-S. Amend tax return , Form 1099-S. Amend tax return Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. Amend tax return Form 8828 Recapture tax, How to figure and report the recapture. Amend tax return Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). Amend tax return NIIT, Net Investment Income Tax (NIIT). Amend tax return Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. Amend tax return Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. Amend tax return Loss on sale, Loss on sale. Amend tax return Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. Amend tax return Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Amend tax return Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Amend tax return Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Amend tax return Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Amend tax return Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. Amend tax return H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. Amend tax return Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. Amend tax return Charges for, Settlement fees or closing costs. Amend tax return Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). Amend tax return Inheritance Home received as, Home acquired from a decedent who died before or after 2010. Amend tax return Installment sales, Installment sale. Amend tax return Involuntary conversion, Specific event safe harbors. Amend tax return ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). Amend tax return J Joint owners not married, Joint owners not married. Amend tax return Joint returns, Jointly owned home. Amend tax return Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. Amend tax return Sale of vacant land, Vacant land. Amend tax return Legal fees, Selling expenses. Amend tax return , Settlement fees or closing costs. Amend tax return , Construction. Amend tax return Legal separation Sale due to, Specific event safe harbors. Amend tax return Like-kind exchange, Sale of home acquired in a like-kind exchange. Amend tax return Living expenses, Reasonable basic living expenses. Amend tax return Loan assumption fees, Settlement fees or closing costs. Amend tax return Loan placement fees, Selling expenses. Amend tax return Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. Amend tax return Property used partly as, Property used partly as your main home. Amend tax return , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. Amend tax return Mortgage fees, Settlement fees or closing costs. Amend tax return Mortgage insurance premiums, Settlement fees or closing costs. Amend tax return Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. Amend tax return Moving expense, Settlement fees or closing costs. Amend tax return Multiple births Sale due to, Specific event safe harbors. Amend tax return N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. Amend tax return O Option to buy home, Option to buy. Amend tax return Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. Amend tax return P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. Amend tax return Points, Selling expenses. Amend tax return Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. Amend tax return Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. Amend tax return , Real estate taxes. Amend tax return Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. Amend tax return Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. Amend tax return Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. Amend tax return Relatives Sale of home to, Exception for sales to related persons. Amend tax return Remainder interest Sale of, Sale of remainder interest. Amend tax return Remodeling, Improvements. Amend tax return , Exception. Amend tax return (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Amend tax return Before closing, by buyer, Settlement fees or closing costs. Amend tax return Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. Amend tax return , Improvements. Amend tax return , Repairs. Amend tax return (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. Amend tax return Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. Amend tax return Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. Amend tax return Doctor's recommendation for sale, Doctor's recommendation safe harbor. Amend tax return Unforeseeable events, Specific event safe harbors. Amend tax return Sales commissions, Selling expenses. Amend tax return , Settlement fees or closing costs. Amend tax return Sales to related persons, Exception for sales to related persons. Amend tax return Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. Amend tax return Seller-financed mortgages, Seller-financed mortgage. Amend tax return Seller-paid points, Seller-paid points. Amend tax return Selling expenses, Selling expenses. Amend tax return Selling price, Selling Price Separate returns, Separate returns. Amend tax return Settlement fees, Settlement fees or closing costs. Amend tax return Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. Amend tax return Surviving spouse Basis determination, Surviving spouse. Amend tax return Ownership and use tests, Sale of main home by surviving spouse. Amend tax return T Tax help, How To Get Tax Help Temporary absence, Temporary absence. Amend tax return Temporary housing, Temporary housing. Amend tax return Title insurance, Settlement fees or closing costs. Amend tax return Title search fees, Settlement fees or closing costs. Amend tax return Trading homes, Trading (exchanging) homes. Amend tax return , Home received as trade. Amend tax return Transfer taxes, Settlement fees or closing costs. Amend tax return , Transfer taxes. Amend tax return Transfer to spouse, Transfer to spouse. Amend tax return After July 18, 1984, Transfers after July 18, 1984. Amend tax return Before July 19, 1984, Transfers before July 19, 1984. Amend tax return TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. Amend tax return Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. Amend tax return Utilities Charges for installing, Settlement fees or closing costs. Amend tax return Charges related to occupancy of house before closing, Settlement fees or closing costs. Amend tax return Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. Amend tax return V Vacant land Sale of, Vacant land. Amend tax return W Worksheets, Worksheets. Amend tax return Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. Amend tax return Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Amend tax return Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Amend tax return Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. Amend tax return Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Amend tax return Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Amend tax return Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Amend tax return Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Amend tax return Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. Amend tax return Reduced Maximum Exclusion Prev  Up     Home   More Online Publications
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Highlights from the IRS Report

FS-2013-7, June 2013 

The report released by Principal Deputy Commissioner Danny Werfel reflects a number of important findings, aggressive actions and next steps to help the IRS make improvements. Highlights of the three major areas covered in “Charting a Path Forward at the IRS: Initial Assessment and Plan of Action” include:

Accountability. This covers the steps being taken to ensure accountability for the mismanagement described in last month’s Treasury Inspector General for Tax Administration (TIGTA) report:

  • The report found significant management and judgment failures occurred, as outlined in the TIGTA report. These contributed to the inappropriate treatment of taxpayers applying for tax- exempt status. 

  • The IRS is identifying the individuals within the IRS who are responsible for the mismanagement identified in the TIGTA report, evaluating their role and determining the appropriate consequences for each individual.

  • We have installed new leadership at all five levels of the senior executive managerial chain that had responsibility over the activities identified in the TIGTA report.

  • The IRS is digging deeper into the facts to determine if there are instances of wrongdoing or inappropriate conduct beyond the mismanagement identified in the original TIGTA report.  By extending our review beyond the scope of the original audit, we are ensuring a more comprehensive understanding of the facts and circumstances that led to these events.

  • In addition, the IRS has empaneled an Accountability Review Board to provide recommendations within 60 days (and later as needed) on any additional personnel actions that should be taken.

Fixing the Problems with the Review of Applications for Tax-Exempt Status. This part covers several process improvements underway to ensure that taxpayers are treated appropriately and effectively in the review of applications for tax-exempt status:   

  • Suspended the use of any “be-on-the-lookout,” or BOLO, lists in the application process for tax-exempt status.

  • Started development of new guidance materials to allow IRS staff to operate without BOLO lists and under the reformed, more efficient process.

  • Initiated an end-to-end overhaul of the business processes by which applications for tax-exempt status are fulfilled.

  • Added technical and programmatic experts from across the IRS to assist the Exempt Organizations staff with the review of applications for tax- exempt status.

  • Created a new voluntary process to help certain taxpayers who have been in our priority application backlog for more than 120 days to gain fast-track approval to operate as a 501(c)(4) tax-exempt entity. This self-certification process allows them a streamlined path to tax-exempt status if they agree they will operate within limits and thresholds of political and social welfare activities. These groups have the option of obtaining an approval if they self-certify that less than 40 percent of their expenditures and volunteer time will go toward political campaign intervention activities and that at least 60 percent of their expenditures and volunteer time will go toward social welfare activities. 

  • Created a new “Advocacy Application Review Committee” to provide expertise from other parts of the IRS to review screening and determination decisions inside the Exempt Organizations area.

  • Started the process to create a new check-and-balance mechanism, where IRS criteria and screening procedures will be reviewed on a systemic basis and report any material risks of inappropriate criteria immediately to the IRS Commissioner, the IRS Oversight Board, and the relevant tax committees of Congress.

  • Worked with the Department of the Treasury regarding the need for greater clarity for certain terms relevant for 501(c)(4) tax-exempt organizations, with a commitment for inclusion in the next Treasury Priority Guidance Plan.

  • Continued to make substantial progress on all TIGTA recommendations from their May report on Exempt Organizations.

Review of IRS Operations and Risks. The report identifies a series of actions to ensure taxpayers that selection criteria across the IRS are appropriate and that taxpayers are aware of how they can seek assistance if they have concerns about the IRS. The report further outlines steps underway to ensure that critical program or operational risks within the IRS are identified early, raised to the right decision-makers and shared timely with key stakeholders:

  • Although there is no current evidence that selection criteria in other IRS business unit is inappropriate, the nature of the problems identified in the tax-exempt application process warrants a review of certain process controls within the IRS.  The IRS will initiate a comprehensive, agency-wide review of compliance selection criteria.  Results will be shared with the Department of the Treasury, the IRS Oversight Board, and the Chairpersons of the House Ways and Means Committee and the Senate Finance Committee.

  • The IRS has been very successful in mission execution across its very broad portfolio for many years, collecting 92 percent of government receipts of about $2.5 trillion in FY 2012.  At the same time, the Service is challenged by many of the same concerns affecting other large organizations, both public and private sector, including budgetary concerns, human capital concerns, and overall programmatic execution concerns. The report outlines initial areas where challenges exist and actions are needed to position the IRS to successfully fulfill its mission.

  • The report calls for establishing an Enterprise Risk Management Program to provide a common framework for capturing, reporting and addressing risk areas across the IRS.  This will improve timeliness in bringing information to the attention of the Commissioner and other IRS leaders as well as stakeholders to help prevent future instances of inappropriate treatment or mismanagement.

  • Initiate additional internal and external education and outreach about the role of the National Taxpayer Advocate, an independent voice inside the IRS, in assisting taxpayers in resolving problems with the IRS. 

  • Establish routine reporting on IRS operational risks with Congress and the IRS Oversight Board.

 

Page Last Reviewed or Updated: 19-Dec-2013

The Amend Tax Return

Amend tax return 15. Amend tax return   Examination and Appeal Procedures If your excise tax return is examined and you disagree with the findings, you can get information about audit and appeal procedures from Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Amend tax return An unagreed case involving an excise tax covered in this publication differs from other tax cases in that you can only contest it in court after payment of the tax by filing suit for a refund in the United States District Court or the United States Court of Federal Claims. Amend tax return Prev  Up  Next   Home   More Online Publications