Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Amend Taxes Online

2010 Turbotax DownloadAmend My 2011 TaxFederal Tax 1040ez1040 Es Tax FormsTurbotax Free File2010 1040 EzH 7 R Block Free FileW 2 Show State Income Tax Withheld2012 Tax Forms IrsFile Taxes Online For FreeHow To Fill Out A 1040ez Tax FormH&r Block 1040nrIrs 2012 Tax Forms 1040ez InstructionsTax Act Online 2012Do Students Have To File TaxesFree H&r Block Tax2012 1040 EzHow To Do Back TaxesTaxact 2013 FreeFree 1040x FormsFree E File State TaxesAmmending A Tax Return1040ez 2009 Tax FormI Need To Print A 1040ez FormFill Out 1040xFree Tax Usa1040 Ez Tax TableWhat If I Didn T File Taxes In 2011Free Efile 1040ez2012 Form 1040 FormFree Federal And State Taxes2009 Income Tax FormsFull Time Student Filing TaxesFile 2011 State TaxesWww Hrblock ComFile Taxes 2012 Free1040 Ez Tax Form 2011File Taxes OnlineFile Taxes Free Federal And StateFree File Fillable Forms

Amend Taxes Online

Amend taxes online Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Amend taxes online 20% withholding, Other withholding rules. Amend taxes online 5-year rule, 5-year rule. Amend taxes online , Death before required beginning date. Amend taxes online 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Amend taxes online Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Amend taxes online , Modified AGI. Amend taxes online (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Amend taxes online Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Amend taxes online Required minimum distributions, Distributions after the required beginning date. Amend taxes online Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Amend taxes online Annuity contracts, Annuity or endowment contracts. Amend taxes online Borrowing on, Borrowing on an annuity contract. Amend taxes online Distribution from insurance company, Annuity distributions from an insurance company. Amend taxes online Distribution from IRA account, Distribution of an annuity contract from your IRA account. Amend taxes online Early distributions, Annuity. Amend taxes online Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Amend taxes online Roth IRAs, Basis of distributed property. Amend taxes online Traditional IRAs, Cost basis. Amend taxes online Beginning date, required, Distributions after the required beginning date. Amend taxes online Beneficiaries, IRA Beneficiaries, Death before required beginning date. Amend taxes online Change of, Change of beneficiary. Amend taxes online Death of beneficiary, Death of a beneficiary. Amend taxes online Early distributions to, Beneficiary. Amend taxes online Individual as, Beneficiary an individual. Amend taxes online More than one, More than one beneficiary. Amend taxes online , Multiple individual beneficiaries. Amend taxes online Not an individual, Beneficiary not an individual. Amend taxes online Roth IRAs, Distributions to beneficiaries. Amend taxes online Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Amend taxes online Bond purchase plans Rollovers from, Rollover from bond purchase plan. Amend taxes online Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Amend taxes online , Brokers' commissions. Amend taxes online C Change in marital status, Change in marital status. Amend taxes online Change of beneficiary, Change of beneficiary. Amend taxes online Charitable distributions, qualified, Qualified charitable distributions. Amend taxes online Collectibles, Investment in Collectibles, Collectibles. Amend taxes online Community property, Community property laws. Amend taxes online Compensation Alimony, Alimony and separate maintenance. Amend taxes online Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Amend taxes online Self-employment, Self-employment loss. Amend taxes online Wages, salaries, etc. Amend taxes online , Wages, salaries, etc. Amend taxes online Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Amend taxes online Contribution limits More than one IRA, More than one IRA. Amend taxes online Contributions Designating the year, Designating year for which contribution is made. Amend taxes online Distributions in same year as, Both contributions for 2013 and distributions in 2013. Amend taxes online Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Amend taxes online Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Amend taxes online Qualified reservist repayments, Qualified reservist repayments. Amend taxes online Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Amend taxes online Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Amend taxes online SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. Amend taxes online To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Amend taxes online D Death of beneficiary, Death of a beneficiary. Amend taxes online Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Amend taxes online Defined contribution plans, Defined contribution plan. Amend taxes online Disabilities, persons with Early distributions to, Disabled. Amend taxes online Distributions After required beginning date, Distributions after the required beginning date. Amend taxes online Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Amend taxes online Delivered outside U. Amend taxes online S. Amend taxes online , IRA distributions delivered outside the United States. Amend taxes online Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Amend taxes online From individual retirement annuities, Distributions from individual retirement annuities. Amend taxes online Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Amend taxes online Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Amend taxes online Qualified HSA funding, One-time qualified HSA funding distribution. Amend taxes online Qualified reservist, Qualified reservist distributions. Amend taxes online Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Amend taxes online SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Amend taxes online Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Amend taxes online (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Amend taxes online Disability exception, Disabled. Amend taxes online First-time homebuyers, exception, First home. Amend taxes online Higher education expenses, exception, Higher education expenses. Amend taxes online Medical insurance, exception, Medical insurance. Amend taxes online Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. Amend taxes online Education expenses, Higher education expenses. Amend taxes online Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Amend taxes online Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. Amend taxes online Defined contribution plans, Defined contribution plan. Amend taxes online Effect of modified AGI on deduction (Table 1-2), Table 1-2. Amend taxes online Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. Amend taxes online Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Amend taxes online Deduction for inherited IRAs, Federal estate tax deduction. Amend taxes online Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Amend taxes online Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Amend taxes online Deducted in earlier year, Excess contribution deducted in an earlier year. Amend taxes online Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Amend taxes online Recharacterizing, Recharacterizing excess contributions. Amend taxes online Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. Amend taxes online Federal judges, Federal judges. Amend taxes online Fiduciaries Prohibited transactions, Fiduciary. Amend taxes online Filing before IRA contribution is made, Filing before a contribution is made. Amend taxes online Filing status, Filing Status Deduction phaseout and, Filing status. Amend taxes online Firefighters, volunteer, Volunteer firefighters. Amend taxes online First-time homebuyers, First home. Amend taxes online Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Amend taxes online , Form 1040NR. Amend taxes online Form 1040A Modified AGI calculation from, Form 1040A. Amend taxes online Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Amend taxes online Letter codes used on, Letter codes. Amend taxes online Number codes used on, Number codes. Amend taxes online Withdrawal of excess contribution, Form 1099-R. Amend taxes online Form 5329, Additional 10% tax, Reporting the tax. Amend taxes online , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Amend taxes online Form 8606, Form 8606. Amend taxes online , Form 8606. Amend taxes online , Reporting your nontaxable distribution on Form 8606. Amend taxes online , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Amend taxes online Form 8880, How to figure and report the credit. Amend taxes online Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Amend taxes online Frozen deposits, Frozen deposit. Amend taxes online Full-time student Retirement savings contributions credit, Full-time student. Amend taxes online H Help (see Tax help) Higher education expenses, Higher education expenses. Amend taxes online How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Amend taxes online HSA funding distributions, qualified, One-time qualified HSA funding distribution. Amend taxes online I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Amend taxes online Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Amend taxes online Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Amend taxes online Inherited IRAs, What if You Inherit an IRA?, More information. Amend taxes online Rollovers, Inherited IRAs. Amend taxes online Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Amend taxes online Exception, Exception. Amend taxes online K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Amend taxes online Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Amend taxes online L Last-in first-out rule, Last-in first-out rule. Amend taxes online Life expectancy, Life expectancy. Amend taxes online Life insurance, Life insurance contract. Amend taxes online Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Amend taxes online Matching contributions (SIMPLE), Matching contributions. Amend taxes online Medical expenses, unreimbursed, Unreimbursed medical expenses. Amend taxes online Medical insurance, Medical insurance. Amend taxes online Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Amend taxes online Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Amend taxes online Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Amend taxes online Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Amend taxes online Effect on contribution amount (Table 2-1), Table 2-1. Amend taxes online Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Amend taxes online More than one IRA, More than one IRA. Amend taxes online Recharacterization, More than one IRA. Amend taxes online Required minimum distribution, More than one IRA. Amend taxes online N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Amend taxes online Failure to report, Failure to report nondeductible contributions. Amend taxes online Overstatement penalty, Penalty for overstatement. Amend taxes online Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Amend taxes online Rollovers, Rollover notice. Amend taxes online P Partial rollovers, Partial rollovers. Amend taxes online , Partial rollover. Amend taxes online Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Amend taxes online Early distributions, Early Distributions, Nondeductible contributions. Amend taxes online Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Amend taxes online Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Amend taxes online Failure to file Form 8606, Penalty for failure to file Form 8606. Amend taxes online Overstatement of nondeductible contributions, Penalty for overstatement. Amend taxes online Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Amend taxes online Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. Amend taxes online Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Amend taxes online Taxes on, Taxes on prohibited transactions. Amend taxes online Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Amend taxes online Qualified domestic relations orders (QDROs), Qualified domestic relations order. Amend taxes online Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Amend taxes online Receivership distributions, Receivership distributions. Amend taxes online Recharacterization, Recharacterizations, More than one IRA. Amend taxes online Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Amend taxes online Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. Amend taxes online Timing of, Timing. Amend taxes online Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. Amend taxes online Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Amend taxes online From IRAs, Reporting rollovers from IRAs. Amend taxes online Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Amend taxes online Required beginning date, Distributions after the required beginning date. Amend taxes online Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Amend taxes online Distribution period, Distribution period. Amend taxes online During lifetime, Distributions during your lifetime. Amend taxes online Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. Amend taxes online Installments allowed, Installments allowed. Amend taxes online More than one IRA, More than one IRA. Amend taxes online Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Amend taxes online Reservists, Reservists. Amend taxes online Qualified reservist distribution, Qualified reservist distributions. Amend taxes online Qualified reservist repayments, Qualified reservist repayments. Amend taxes online Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Amend taxes online Rollovers, Rollovers, Reporting rollovers from employer plans. Amend taxes online Airline payments, Rollover of Airline Payments Amount, Amount. Amend taxes online Choosing an option (Table 1-5), Table 1-5. Amend taxes online Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Amend taxes online Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Amend taxes online Direct rollover option, Direct rollover option. Amend taxes online Extension of period, Extension of rollover period. Amend taxes online From bond purchase plan, Rollover from bond purchase plan. Amend taxes online From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Amend taxes online From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Amend taxes online Inherited IRAs, Inherited IRAs. Amend taxes online Nonspouse beneficiary, Rollover by nonspouse beneficiary. Amend taxes online Notice, Rollover notice. Amend taxes online Partial, Partial rollovers. Amend taxes online , Partial rollover. Amend taxes online SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. Amend taxes online Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Amend taxes online To traditional IRA, Kinds of rollovers to a traditional IRA. Amend taxes online Waiting period between, Waiting period between rollovers. Amend taxes online , No waiting period between rollovers. Amend taxes online Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. Amend taxes online Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Amend taxes online Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Amend taxes online Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Amend taxes online , Recharacterizing to a SEP IRA or SIMPLE IRA. Amend taxes online , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Amend taxes online Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Amend taxes online Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Amend taxes online Income of, Self-employment income. Amend taxes online SIMPLE plans, Self-employed individual. Amend taxes online SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Amend taxes online Separated taxpayers Filing status of, Lived apart from spouse. Amend taxes online Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. Amend taxes online SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Amend taxes online Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Amend taxes online Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Amend taxes online Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Amend taxes online Self-employed persons, Self-employed individual. Amend taxes online SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Amend taxes online , Traditional IRA mistakenly moved to SIMPLE IRA. Amend taxes online Two-year rule, Two-year rule. Amend taxes online Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Amend taxes online Retirement savings contributions credit, Full-time student. Amend taxes online Surviving spouse, Surviving spouse. Amend taxes online , Surviving spouse. Amend taxes online Rollovers by, Distributions received by a surviving spouse. Amend taxes online T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Amend taxes online Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Amend taxes online Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Amend taxes online Effect of Modified AGI on Roth IRA Contribution Rollover vs. Amend taxes online direct payment to taxpayer (Table 1-5), Table 1-5. Amend taxes online Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Amend taxes online Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Amend taxes online Tax help, How To Get Tax Help Tax year, Tax year. Amend taxes online Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Amend taxes online Traditional IRAs, Traditional IRAs, Form 5329 not required. Amend taxes online Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. Amend taxes online To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Amend taxes online Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Amend taxes online Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. Amend taxes online Loss of IRA status, Loss of IRA status. Amend taxes online Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Amend taxes online , Traditional IRA mistakenly moved to SIMPLE IRA. Amend taxes online Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. Amend taxes online Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. Amend taxes online , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Amend taxes online Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Amend taxes online Trustees' fees, Trustees' fees. Amend taxes online , Trustees' fees. Amend taxes online Trusts As beneficiary, Trust as beneficiary. Amend taxes online TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Amend taxes online U Unreimbursed medical expenses, Unreimbursed medical expenses. Amend taxes online V Volunteer firefighters, Volunteer firefighters. Amend taxes online W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Amend taxes online Direct rollover option, Withholding. Amend taxes online Eligible rollover distribution paid to taxpayer, Withholding requirement. Amend taxes online Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Amend taxes online Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Amend taxes online Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Amend taxes online Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications
Español

U.S. Government Information, by Topic

Scan by topic to find the government information and services you need.

The Amend Taxes Online

Amend taxes online 37. Amend taxes online   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. Amend taxes online  The maximum adoption credit is $12,970 for 2013. Amend taxes online See Adoption Credit . Amend taxes online Plug-in electric vehicle credit. Amend taxes online  This credit has expired. Amend taxes online Credit for prior year minimum tax. Amend taxes online  The refundable portion of the credit for prior year minimum tax has expired. Amend taxes online Excess withholding of social security and railroad retirement tax. Amend taxes online  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. Amend taxes online 2% of wages up to $113,700. Amend taxes online If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. Amend taxes online See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . Amend taxes online Introduction This chapter discusses the following nonrefundable credits. Amend taxes online Adoption credit. Amend taxes online Alternative motor vehicle credit. Amend taxes online Alternative fuel vehicle refueling property credit. Amend taxes online Credit to holders of tax credit bonds. Amend taxes online Foreign tax credit. Amend taxes online Mortgage interest credit. Amend taxes online Nonrefundable credit for prior year minimum tax. Amend taxes online Plug-in electric drive motor vehicle credit. Amend taxes online Residential energy credits. Amend taxes online Retirement savings contributions credit. Amend taxes online This chapter also discusses the following refundable credits. Amend taxes online Credit for tax on undistributed capital gain. Amend taxes online Health coverage tax credit. Amend taxes online Credit for excess social security tax or railroad retirement tax withheld. Amend taxes online Several other credits are discussed in other chapters in this publication. Amend taxes online Child and dependent care credit (chapter 32). Amend taxes online Credit for the elderly or the disabled (chapter 33). Amend taxes online Child tax credit (chapter 34). Amend taxes online Education credits (chapter 35). Amend taxes online Earned income credit (chapter 36). Amend taxes online Nonrefundable credits. Amend taxes online   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. Amend taxes online These credits may reduce your tax to zero. Amend taxes online If these credits are more than your tax, the excess is not refunded to you. Amend taxes online Refundable credits. Amend taxes online   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. Amend taxes online These credits are added to the federal income tax withheld and any estimated tax payments you made. Amend taxes online If this total is more than your total tax, the excess will be refunded to you. Amend taxes online Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. Amend taxes online However, if the total of these credits is more than your tax, the excess is not refunded to you. Amend taxes online Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. Amend taxes online The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. Amend taxes online If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. Amend taxes online If your modified AGI is $234,580 or more, you cannot take the credit. Amend taxes online Qualified adoption expenses. Amend taxes online   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. Amend taxes online These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. Amend taxes online Nonqualified expenses. Amend taxes online   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. Amend taxes online Eligible child. Amend taxes online   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. Amend taxes online Child with special needs. Amend taxes online   An eligible child is a child with special needs if all three of the following apply. Amend taxes online The child was a citizen or resident of the United States (including U. Amend taxes online S. Amend taxes online possessions) at the time the adoption process began. Amend taxes online A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. Amend taxes online The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Amend taxes online Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. Amend taxes online When to take the credit. Amend taxes online   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. Amend taxes online If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. Amend taxes online See the Instructions for Form 8839 for more specific information on when to take the credit. Amend taxes online Foreign child. Amend taxes online   If the child is not a U. Amend taxes online S. Amend taxes online citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. Amend taxes online You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. Amend taxes online How to take the credit. Amend taxes online   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. Amend taxes online Include the credit in your total for Form 1040, line 53. Amend taxes online Check box c and enter “8839” on the line next to that box. Amend taxes online More information. Amend taxes online   For more information, see the Instructions for Form 8839. Amend taxes online Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. Amend taxes online Amount of credit. Amend taxes online   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. Amend taxes online In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. Amend taxes online   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. Amend taxes online How to take the credit. Amend taxes online   To take the credit, you must complete Form 8910 and attach it to your Form 1040. Amend taxes online Include the credit in your total for Form 1040, line 53. Amend taxes online Check box c and enter “8910” on the line next to that box. Amend taxes online More information. Amend taxes online   For more information on the credit, see the Instructions for Form 8910. Amend taxes online Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. Amend taxes online Qualified alternative fuel vehicle refueling property. Amend taxes online   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. Amend taxes online To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. Amend taxes online To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. Amend taxes online   The following are alternative fuels. Amend taxes online Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. Amend taxes online Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. Amend taxes online Electricity. Amend taxes online Amount of the credit. Amend taxes online   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. Amend taxes online For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. Amend taxes online How to take the credit. Amend taxes online   To take the credit, you must complete Form 8911 and attach it to your Form 1040. Amend taxes online Include the credit in your total for Form 1040, line 53. Amend taxes online Check box c and enter “8911” on the line next to that box. Amend taxes online More information. Amend taxes online   For more information on the credit, see the Form 8911 instructions. Amend taxes online Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. Amend taxes online You may be able to take a credit if you are a holder of one of the following bonds. Amend taxes online Clean renewable energy bonds (issued before 2010). Amend taxes online New clean renewable energy bonds. Amend taxes online Qualified energy conservation bonds. Amend taxes online Qualified school construction bonds. Amend taxes online Qualified zone academy bonds. Amend taxes online Build America bonds. Amend taxes online In some instances, an issuer may elect to receive a credit for interest paid on the bond. Amend taxes online If the issuer makes this election, you cannot also claim a credit. Amend taxes online Interest income. Amend taxes online   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. Amend taxes online How to take the credit. Amend taxes online   Complete Form 8912 and attach it to your Form 1040. Amend taxes online Include the credit in your total for Form 1040, line 53. Amend taxes online Check box c and enter “8912” on the line next to that box. Amend taxes online More information. Amend taxes online   For more information, see the Instructions for Form 8912. Amend taxes online Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. Amend taxes online S. Amend taxes online possession as a credit against your U. Amend taxes online S. Amend taxes online income tax. Amend taxes online Or, you can deduct them as an itemized deduction (see chapter 22). Amend taxes online You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. Amend taxes online S. Amend taxes online tax under any of the following. Amend taxes online Foreign earned income exclusion. Amend taxes online Foreign housing exclusion. Amend taxes online Income from Puerto Rico exempt from U. Amend taxes online S. Amend taxes online tax. Amend taxes online Possession exclusion. Amend taxes online Limit on the credit. Amend taxes online   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. Amend taxes online S. Amend taxes online tax liability (Form 1040, line 44), multiplied by a fraction. Amend taxes online The numerator of the fraction is your taxable income from sources outside the United States. Amend taxes online The denominator is your total taxable income from U. Amend taxes online S. Amend taxes online and foreign sources. Amend taxes online See Publication 514 for more information. Amend taxes online How to take the credit. Amend taxes online   Complete Form 1116 and attach it to your Form 1040. Amend taxes online Enter the credit on Form 1040, line 47. Amend taxes online Exception. Amend taxes online   You do not have to complete Form 1116 to take the credit if all of the following apply. Amend taxes online All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). Amend taxes online If you had dividend income from shares of stock, you held those shares for at least 16 days. Amend taxes online You are not filing Form 4563 or excluding income from sources within Puerto Rico. Amend taxes online The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). Amend taxes online All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. Amend taxes online More information. Amend taxes online   For more information on the credit and these requirements, see the Instructions for Form 1116. Amend taxes online Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. Amend taxes online If you qualify, you can take the credit each year for part of the home mortgage interest you pay. Amend taxes online Who qualifies. Amend taxes online   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. Amend taxes online Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. Amend taxes online Amount of credit. Amend taxes online   Figure your credit on Form 8396. Amend taxes online If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. Amend taxes online   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. Amend taxes online To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. Amend taxes online      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. Amend taxes online   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. Amend taxes online If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. Amend taxes online See Publication 530 for more information. Amend taxes online Carryforward. Amend taxes online   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. Amend taxes online If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. Amend taxes online   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). Amend taxes online How to take the credit. Amend taxes online    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. Amend taxes online Be sure to include any credit carryforward from 2010, 2011, and 2012. Amend taxes online   Include the credit in your total for Form 1040, line 53. Amend taxes online Check box c and enter “8396” on the line next to that box. Amend taxes online Reduced home mortgage interest deduction. Amend taxes online   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. Amend taxes online You must do this even if part of that amount is to be carried forward to 2014. Amend taxes online For more information about the home mortgage interest deduction, see chapter 23. Amend taxes online Recapture of federal mortgage subsidy. Amend taxes online   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. Amend taxes online The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. Amend taxes online See the Instructions for Form 8828 and chapter 15 for more information. Amend taxes online More information. Amend taxes online   For more information on the credit, see the Form 8396 instructions. Amend taxes online Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. Amend taxes online If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. Amend taxes online This is called the alternative minimum tax. Amend taxes online The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. Amend taxes online If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. Amend taxes online You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. Amend taxes online How to take the credit. Amend taxes online    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. Amend taxes online Include the credit in your total for Form 1040, line 53, and check box b. Amend taxes online You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. Amend taxes online More information. Amend taxes online   For more information on the credit, see the Instructions for Form 8801. Amend taxes online Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. Amend taxes online Qualified plug-in electric drive motor vehicle. Amend taxes online   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Amend taxes online Qualified two- or three-wheeled plug-in electric vehicle. Amend taxes online   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. Amend taxes online 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Amend taxes online Certification and other requirements. Amend taxes online   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. Amend taxes online However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. Amend taxes online   The following requirements must also be met to qualify for the credit. Amend taxes online You are the owner of the vehicle. Amend taxes online If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. Amend taxes online You placed the vehicle in service during 2013. Amend taxes online The vehicle is manufactured primarily for use on public streets, roads, and highways. Amend taxes online The original use of the vehicle began with you. Amend taxes online You acquired the vehicle for your use or to lease to others, and not for resale. Amend taxes online In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. Amend taxes online You use the vehicle primarily in the United States. Amend taxes online How to take the credit. Amend taxes online   To take the credit, you must complete Form 8936 and attach it to your Form 1040. Amend taxes online Include the credit in your total for Form 1040, line 53. Amend taxes online Check box c and enter “8936” on the line next to that box. Amend taxes online More information. Amend taxes online   For more information on the credit, see the Form 8936 instructions. Amend taxes online Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. Amend taxes online Nonbusiness energy property credit. Amend taxes online Residential energy efficient property credit. Amend taxes online If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. Amend taxes online Nonbusiness energy property credit. Amend taxes online   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. Amend taxes online   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. Amend taxes online    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. Amend taxes online   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. Amend taxes online Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. Amend taxes online Exterior window (including skylights). Amend taxes online Exterior doors. Amend taxes online Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. Amend taxes online   Residential energy property is any of the following. Amend taxes online Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. Amend taxes online Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. Amend taxes online Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. Amend taxes online Residential energy efficient property credit. Amend taxes online   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. Amend taxes online The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. Amend taxes online Basis reduction. Amend taxes online   You must reduce the basis of your home by the amount of any credit allowed. Amend taxes online How to take the credit. Amend taxes online   Complete Form 5695 and attach it to your Form 1040. Amend taxes online Enter the credit on Form 1040, line 52. Amend taxes online More information. Amend taxes online   For more information on these credits, see the Form 5695 instructions. Amend taxes online Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. Amend taxes online However, you cannot take the credit if either of the following applies. Amend taxes online The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). Amend taxes online The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). Amend taxes online Student. Amend taxes online   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. Amend taxes online School. Amend taxes online   A school includes a technical, trade, or mechanical school. Amend taxes online It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Amend taxes online How to take the credit. Amend taxes online   Figure the credit on Form 8880. Amend taxes online Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. Amend taxes online More information. Amend taxes online   For more information on the credit, see the Form 8880 instructions. Amend taxes online Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. Amend taxes online If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. Amend taxes online Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. Amend taxes online If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. Amend taxes online The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. Amend taxes online How to take the credit. Amend taxes online   To take the credit, attach Copy B of Form 2439 to your Form 1040. Amend taxes online Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. Amend taxes online More information. Amend taxes online   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. Amend taxes online Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. Amend taxes online You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. Amend taxes online You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. Amend taxes online S. Amend taxes online Treasury–HCTC. Amend taxes online ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. Amend taxes online You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). Amend taxes online You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. Amend taxes online S. Amend taxes online military health system (TRICARE). Amend taxes online You were not imprisoned under federal, state, or local authority. Amend taxes online Your employer did not pay 50% or more of the cost of coverage. Amend taxes online You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. Amend taxes online But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. Amend taxes online If you meet all of these conditions, you may be able to take a credit of up to 72. Amend taxes online 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. Amend taxes online You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. Amend taxes online The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. Amend taxes online You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. Amend taxes online If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. Amend taxes online TAA recipient. Amend taxes online   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). Amend taxes online Example. Amend taxes online You received a trade adjustment allowance for January 2013. Amend taxes online You were an eligible TAA recipient on the first day of January and February. Amend taxes online Alternative TAA recipient. Amend taxes online   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. Amend taxes online Example. Amend taxes online You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. Amend taxes online The program was established by the Department of Labor. Amend taxes online You were an eligible alternative TAA recipient on the first day of October and November. Amend taxes online RTAA recipient. Amend taxes online   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. Amend taxes online PBGC pension recipient. Amend taxes online   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. Amend taxes online You were age 55 or older on the first day of the month. Amend taxes online You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). Amend taxes online If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. Amend taxes online How to take the credit. Amend taxes online   To take the credit, complete Form 8885 and attach it to your Form 1040. Amend taxes online Include your credit in the total for Form 1040, line 71, and check box c. Amend taxes online   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. Amend taxes online For details, see Publication 502 or Form 8885. Amend taxes online More information. Amend taxes online   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. Amend taxes online Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. Amend taxes online If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Amend taxes online If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. Amend taxes online If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. Amend taxes online 2% rate. Amend taxes online You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. Amend taxes online For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. Amend taxes online 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. Amend taxes online 45%) or the Additional Medicare Tax rate (. Amend taxes online 9%). Amend taxes online The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. Amend taxes online Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. Amend taxes online 40 RRTA tier 2 $84,300 $3,709. Amend taxes online 20 All wages are subject to Medicare tax withholding. Amend taxes online   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. Amend taxes online Be sure to attach a copy of all of your W-2 forms. Amend taxes online Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. Amend taxes online Employer's error. Amend taxes online   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. Amend taxes online The employer should adjust the tax for you. Amend taxes online If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Amend taxes online Joint return. Amend taxes online   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. Amend taxes online Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. Amend taxes online How to figure the credit if you did not work for a railroad. Amend taxes online   If you did not work for a railroad during 2013, figure the credit as follows: 1. Amend taxes online Add all social security tax withheld (but not more than $7,049. Amend taxes online 40 for each employer). Amend taxes online Enter the total here   2. Amend taxes online Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Amend taxes online Add lines 1 and 2. Amend taxes online If $7,049. Amend taxes online 40 or less, stop here. Amend taxes online You cannot take  the credit   4. Amend taxes online Social security tax limit 7,049. Amend taxes online 40 5. Amend taxes online Credit. Amend taxes online Subtract line 4 from line 3. Amend taxes online Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. Amend taxes online You are married and file a joint return with your spouse who had no gross income in 2013. Amend taxes online During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. Amend taxes online Social security tax of $3,720 was withheld. Amend taxes online You also worked for another employer in 2013 and earned $55,000 in wages. Amend taxes online $3,410 of social security tax was withheld from these wages. Amend taxes online Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. Amend taxes online 60 for the excess social security tax withheld. Amend taxes online 1. Amend taxes online Add all social security tax withheld (but not more than $7,049. Amend taxes online 40 for each employer). Amend taxes online Enter the total here $7,130. Amend taxes online 00 2. Amend taxes online Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. Amend taxes online Add lines 1 and 2. Amend taxes online If $7,049. Amend taxes online 40 or less, stop here. Amend taxes online You cannot take the credit 7,130. Amend taxes online 00 4. Amend taxes online Social security tax limit 7,049. Amend taxes online 40 5. Amend taxes online Credit. Amend taxes online Subtract line 4 from line 3. Amend taxes online Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. Amend taxes online 60 How to figure the credit if you worked for a railroad. Amend taxes online   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. Amend taxes online Add all social security and tier 1 RRTA tax withheld at the 6. Amend taxes online 2% rate (but not more than $7,049. Amend taxes online 40 for each employer). Amend taxes online Enter the total here   2. Amend taxes online Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Amend taxes online Add lines 1 and 2. Amend taxes online If $7,049. Amend taxes online 40 or less, stop here. Amend taxes online You cannot take  the credit   4. Amend taxes online Social security and tier 1 RRTA  tax limit 7,049. Amend taxes online 40 5. Amend taxes online Credit. Amend taxes online Subtract line 4 from line 3. Amend taxes online Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. Amend taxes online   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. Amend taxes online More information. Amend taxes online   For more information on the credit, see Publication 505. Amend taxes online Prev  Up  Next   Home   More Online Publications