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Amended Federal Income Tax Return

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Amended Federal Income Tax Return

Amended federal income tax return 4. Amended federal income tax return   Student Loan Interest Deduction Table of Contents Introduction Student Loan Interest DefinedQualified Student Loan Qualified Education Expenses Include As Interest Do Not Include As Interest When Must Interest Be Paid Can You Claim the DeductionNo Double Benefit Allowed Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Which Worksheet To Use Claiming the Deduction Introduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. Amended federal income tax return However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. Amended federal income tax return For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. Amended federal income tax return This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. Amended federal income tax return The student loan interest deduction is taken as an adjustment to income. Amended federal income tax return This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Amended federal income tax return This chapter explains: What type of loan interest you can deduct, Whether you can claim the deduction, What expenses you must have paid with the student loan, Who is an eligible student, How to figure the deduction, and How to claim the deduction. Amended federal income tax return Table 4-1. Amended federal income tax return Student Loan Interest Deduction at a Glance This table summarizes the features of the student loan interest deduction. Amended federal income tax return Do not rely on this table alone. Amended federal income tax return Refer to the text for complete details. Amended federal income tax return Feature   Description Maximum benefit   You can reduce your income subject to tax by up to $2,500. Amended federal income tax return Loan qualifications   Your student loan: •must have been taken out solely to pay qualified education expenses, and •cannot be from a related person or made under a qualified employer plan. Amended federal income tax return Student qualifications   The student must be: •you, your spouse, or your dependent, and  •enrolled at least half-time in a degree program. Amended federal income tax return Time limit on deduction   You can deduct interest paid during the remaining period of your student loan. Amended federal income tax return Limit on modified adjusted gross income (MAGI)   $155,000 if married filing a joint return; $75,000 if single, head of household, or qualifying widow(er). Amended federal income tax return Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. Amended federal income tax return It includes both required and voluntary interest payments. Amended federal income tax return Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period for an eligible student. Amended federal income tax return Loans from the following sources are not qualified student loans. Amended federal income tax return A related person. Amended federal income tax return A qualified employer plan. Amended federal income tax return Your dependent. Amended federal income tax return   Generally, your dependent is someone who is either a: Qualifying child, or Qualifying relative. Amended federal income tax return You can find more information about dependents in Publication 501. Amended federal income tax return Exceptions. Amended federal income tax return   For purposes of the student loan interest deduction, there are the following exceptions to the general rules for dependents. Amended federal income tax return An individual can be your dependent even if you are the dependent of another taxpayer. Amended federal income tax return An individual can be your dependent even if the individual files a joint return with a spouse. Amended federal income tax return An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). Amended federal income tax return Reasonable period of time. Amended federal income tax return   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. Amended federal income tax return   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. Amended federal income tax return The expenses relate to a specific academic period, and The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. Amended federal income tax return   If neither of the above situations applies, the reasonable period of time usually is determined based on all the relevant facts and circumstances. Amended federal income tax return Academic period. Amended federal income tax return   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Amended federal income tax return In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Amended federal income tax return Eligible student. Amended federal income tax return   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. Amended federal income tax return Enrolled at least half-time. Amended federal income tax return   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. Amended federal income tax return   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Amended federal income tax return However, the standard may not be lower than any of those established by the U. Amended federal income tax return S. Amended federal income tax return Department of Education under the Higher Education Act of 1965. Amended federal income tax return Related person. Amended federal income tax return   You cannot deduct interest on a loan you get from a related person. Amended federal income tax return Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. Amended federal income tax return ), Your lineal descendants (children, grandchildren, etc. Amended federal income tax return ), and Certain corporations, partnerships, trusts, and exempt organizations. Amended federal income tax return Qualified employer plan. Amended federal income tax return   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. Amended federal income tax return Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. Amended federal income tax return They include amounts paid for the following items. Amended federal income tax return Tuition and fees. Amended federal income tax return Room and board. Amended federal income tax return Books, supplies, and equipment. Amended federal income tax return Other necessary expenses (such as transportation). Amended federal income tax return The cost of room and board qualifies only to the extent that it is not more than the greater of: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Amended federal income tax return Eligible educational institution. Amended federal income tax return   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Amended federal income tax return S. Amended federal income tax return Department of Education. Amended federal income tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Amended federal income tax return   Certain educational institutions located outside the United States also participate in the U. Amended federal income tax return S. Amended federal income tax return Department of Education's Federal Student Aid (FSA) programs. Amended federal income tax return   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Amended federal income tax return   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. Amended federal income tax return The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. Amended federal income tax return    The educational institution should be able to tell you if it is an eligible educational institution. Amended federal income tax return Adjustments to Qualified Education Expenses You must reduce your qualified education expenses by the total amount paid for them with the following tax-free items. Amended federal income tax return Employer-provided educational assistance. Amended federal income tax return See chapter 11, Employer-Provided Educational Assistance . Amended federal income tax return Tax-free distribution of earnings from a Coverdell education savings account (ESA). Amended federal income tax return See Tax-Free Distributions in chapter 7, Coverdell Education Savings Account. Amended federal income tax return Tax-free distribution of earnings from a qualified tuition program (QTP). Amended federal income tax return See Figuring the Taxable Portion of a Distribution in chapter 8, Qualified Tuition Program. Amended federal income tax return U. Amended federal income tax return S. Amended federal income tax return savings bond interest that you exclude from income because it is used to pay qualified education expenses. Amended federal income tax return See chapter 10, Education Savings Bond Program . Amended federal income tax return The tax-free part of scholarships and fellowships. Amended federal income tax return See Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Amended federal income tax return Veterans' educational assistance. Amended federal income tax return See Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Amended federal income tax return Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Amended federal income tax return Include As Interest In addition to simple interest on the loan, if all other requirements are met, the items discussed below can be student loan interest. Amended federal income tax return Loan origination fee. Amended federal income tax return   In general, this is a one-time fee charged by the lender when a loan is made. Amended federal income tax return To be deductible as interest, a loan origination fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. Amended federal income tax return A loan origination fee treated as interest accrues over the term of the loan. Amended federal income tax return   Loan origination fees were not required to be reported on Form 1098-E, Student Loan Interest Statement, for loans made before September 1, 2004. Amended federal income tax return If loan origination fees are not included in the amount reported on your Form 1098-E, you can use any reasonable method to allocate the loan origination fees over the term of the loan. Amended federal income tax return The method shown in the example below allocates equal portions of the loan origination fee to each payment required under the terms of the loan. Amended federal income tax return A method that results in the double deduction of the same portion of a loan origination fee would not be reasonable. Amended federal income tax return Example. Amended federal income tax return In August 2004, Bill took out a student loan for $16,000 to pay the tuition for his senior year of college. Amended federal income tax return The lender charged a 3% loan origination fee ($480) that was withheld from the funds Bill received. Amended federal income tax return Bill began making payments on his student loan in 2013. Amended federal income tax return Because the loan origination fee was not included in his 2013 Form 1098-E, Bill can use any reasonable method to allocate that fee over the term of the loan. Amended federal income tax return Bill's loan is payable in 120 equal monthly payments. Amended federal income tax return He allocates the $480 fee equally over the total number of payments ($480 ÷ 120 months = $4 per month). Amended federal income tax return Bill made 7 payments in 2013, so he paid $28 ($4 × 7) of interest attributable to the loan origination fee. Amended federal income tax return To determine his student loan interest deduction, he will add the $28 to the amount of other interest reported to him on Form 1098-E. Amended federal income tax return Capitalized interest. Amended federal income tax return   This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. Amended federal income tax return Capitalized interest is treated as interest for tax purposes and is deductible as payments of principal are made on the loan. Amended federal income tax return No deduction for capitalized interest is allowed in a year in which no loan payments were made. Amended federal income tax return Interest on revolving lines of credit. Amended federal income tax return   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. Amended federal income tax return See Qualified Education Expenses , earlier. Amended federal income tax return Interest on refinanced student loans. Amended federal income tax return   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. Amended federal income tax return    If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. Amended federal income tax return Voluntary interest payments. Amended federal income tax return   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. Amended federal income tax return Example. Amended federal income tax return The payments on Roger's student loan were scheduled to begin in June 2012, 6 months after he graduated from college. Amended federal income tax return He began making payments as required. Amended federal income tax return In September 2013, Roger enrolled in graduate school on a full-time basis. Amended federal income tax return He applied for and was granted deferment of his loan payments while in graduate school. Amended federal income tax return Wanting to pay down his student loan as much as possible, he made loan payments in October and November 2013. Amended federal income tax return Even though these were voluntary (not required) payments, Roger can deduct the interest paid in October and November. Amended federal income tax return Allocating Payments Between Interest and Principal The allocation of payments between interest and principal for tax purposes might not be the same as the allocation shown on the Form 1098-E or other statement you receive from the lender or loan servicer. Amended federal income tax return To make the allocation for tax purposes, a payment generally applies first to stated interest that remains unpaid as of the date the payment is due, second to any loan origination fees allocable to the payment, third to any capitalized interest that remains unpaid as of the date the payment is due, and fourth to the outstanding principal. Amended federal income tax return Example. Amended federal income tax return In August 2012, Peg took out a $10,000 student loan to pay the tuition for her senior year of college. Amended federal income tax return The lender charged a 3% loan origination fee ($300) that was withheld from the funds Peg received. Amended federal income tax return The interest (5% simple) on this loan accrued while she completed her senior year and for 6 months after she graduated. Amended federal income tax return At the end of that period, the lender determined the amount to be repaid by capitalizing all accrued but unpaid interest ($625 interest accrued from August 2012 through October 2013) and adding it to the outstanding principal balance of the loan. Amended federal income tax return The loan is payable over 60 months, with a payment of $200. Amended federal income tax return 51 due on the first of each month, beginning November 2013. Amended federal income tax return Peg did not receive a Form 1098-E for 2013 from her lender because the amount of interest she paid did not require the lender to issue an information return. Amended federal income tax return However, she did receive an account statement from the lender that showed the following 2013 payments on her outstanding loan of $10,625 ($10,000 principal + $625 accrued but unpaid interest). Amended federal income tax return Payment Date   Payment   Stated Interest   Principal November 2013   $200. Amended federal income tax return 51   $44. Amended federal income tax return 27   $156. Amended federal income tax return 24 December 2013   $200. Amended federal income tax return 51   $43. Amended federal income tax return 62   $156. Amended federal income tax return 89 Totals   $401. Amended federal income tax return 02   $87. Amended federal income tax return 89   $313. Amended federal income tax return 13 To determine the amount of interest that could be deducted on the loan for 2013, Peg starts with the total amount of stated interest she paid, $87. Amended federal income tax return 89. Amended federal income tax return Next, she allocates the loan origination fee over the term of the loan ($300 ÷ 60 months = $5 per month). Amended federal income tax return A total of $10 ($5 of each of the two principal payments) should be treated as interest for tax purposes. Amended federal income tax return Peg then applies the unpaid capitalized interest ($625) to the two principal payments in the order in which they were made, and determines that the remaining amount of principal of both payments is treated as interest for tax purposes. Amended federal income tax return Assuming that Peg qualifies to take the student loan interest deduction, she can deduct $401. Amended federal income tax return 02 ($87. Amended federal income tax return 89 + $10 + $303. Amended federal income tax return 13). Amended federal income tax return For 2014, Peg will continue to allocate $5 of the loan origination fee to the principal portion of each monthly payment she makes and treat that amount as interest for tax purposes. Amended federal income tax return She also will apply the remaining amount of capitalized interest ($625 − $303. Amended federal income tax return 13 = $321. Amended federal income tax return 87) to the principal payments in the order in which they are made until the balance is zero, and treat those amounts as interest for tax purposes. Amended federal income tax return Do Not Include As Interest You cannot claim a student loan interest deduction for any of the following items. Amended federal income tax return Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. Amended federal income tax return Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. Amended federal income tax return Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. Amended federal income tax return For more information, see Student Loan Repayment Assistance in chapter 5, Student Loan Cancellations and Repayment Assistance. Amended federal income tax return When Must Interest Be Paid You can deduct all interest you paid during the year on your student loan, including voluntary payments, until the loan is paid off. Amended federal income tax return Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. Amended federal income tax return Your filing status is any filing status except married filing separately. Amended federal income tax return No one else is claiming an exemption for you on his or her tax return. Amended federal income tax return You are legally obligated to pay interest on a qualified student loan. Amended federal income tax return You paid interest on a qualified student loan. Amended federal income tax return Claiming an exemption for you. Amended federal income tax return   Another taxpayer is claiming an exemption for you if he or she lists your name and other required information on his or her Form 1040 (or Form 1040A), line 6c, or Form 1040NR, line 7c. Amended federal income tax return Example 1. Amended federal income tax return During 2013, Josh paid $600 interest on his qualified student loan. Amended federal income tax return Only he is legally obligated to make the payments. Amended federal income tax return No one claimed an exemption for Josh for 2013. Amended federal income tax return Assuming all other requirements are met, Josh can deduct the $600 of interest he paid on his 2013 Form 1040 or 1040A. Amended federal income tax return Example 2. Amended federal income tax return During 2013, Jo paid $1,100 interest on her qualified student loan. Amended federal income tax return Only she is legally obligated to make the payments. Amended federal income tax return Jo's parents claimed an exemption for her on their 2013 tax return. Amended federal income tax return In this case, neither Jo nor her parents may deduct the student loan interest Jo paid in 2013. Amended federal income tax return Interest paid by others. Amended federal income tax return   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. Amended federal income tax return Example 1. Amended federal income tax return Darla obtained a qualified student loan to attend college. Amended federal income tax return After Darla's graduation from college, she worked as an intern for a nonprofit organization. Amended federal income tax return As part of the internship program, the nonprofit organization made an interest payment on behalf of Darla. Amended federal income tax return This payment was treated as additional compensation and reported in box 1 of her Form W-2. Amended federal income tax return Assuming all other qualifications are met, Darla can deduct this payment of interest on her tax return. Amended federal income tax return Example 2. Amended federal income tax return Ethan obtained a qualified student loan to attend college. Amended federal income tax return After graduating from college, the first monthly payment on his loan was due in December. Amended federal income tax return As a gift, Ethan's mother made this payment for him. Amended federal income tax return No one is claiming a dependency exemption for Ethan on his or her tax return. Amended federal income tax return Assuming all other qualifications are met, Ethan can deduct this payment of interest on his tax return. Amended federal income tax return No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, as home mortgage interest). Amended federal income tax return Figuring the Deduction Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. Amended federal income tax return However, the amount determined above may be gradually reduced (phased out) or eliminated based on your filing status and MAGI as explained below. Amended federal income tax return You can use Worksheet 4-1. Amended federal income tax return Student Loan Interest Deduction Worksheet (at the end of this chapter) to figure both your MAGI and your deduction. Amended federal income tax return Form 1098-E. Amended federal income tax return   To help you figure your student loan interest deduction, you should receive Form 1098-E. Amended federal income tax return Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. Amended federal income tax return   For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. Amended federal income tax return Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. Amended federal income tax return However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. Amended federal income tax return See Allocating Payments Between Interest and Principal , earlier. Amended federal income tax return    The lender may ask for a completed Form W-9S, or similar statement to obtain the borrower's name, address, and taxpayer identification number. Amended federal income tax return The form may also be used by the borrower to certify that the student loan was incurred solely to pay for qualified education expenses. Amended federal income tax return Effect of the Amount of Your Income on the Amount of Your Deduction The amount of your student loan interest deduction is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). Amended federal income tax return You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). Amended federal income tax return Modified adjusted gross income (MAGI). Amended federal income tax return   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for student loan interest. Amended federal income tax return However, as discussed below, there may be other modifications. Amended federal income tax return Table 4-2 shows how the amount of your MAGI can affect your student loan interest deduction. Amended federal income tax return Table 4-2. Amended federal income tax return Effect of MAGI on Student Loan Interest Deduction IF your filing status is. Amended federal income tax return . Amended federal income tax return . Amended federal income tax return AND your MAGI is. Amended federal income tax return . Amended federal income tax return . Amended federal income tax return THEN your student loan interest deduction is. Amended federal income tax return . Amended federal income tax return . Amended federal income tax return single,  head of household, or qualifying widow(er) not more than $60,000 not affected by the phaseout. Amended federal income tax return more than $60,000  but less than $75,000 reduced because of the phaseout. Amended federal income tax return $75,000 or more eliminated by the phaseout. Amended federal income tax return married filing joint return not more than $125,000 not affected by the phaseout. Amended federal income tax return more than $125,000 but less than $155,000 reduced because of the phaseout. Amended federal income tax return $155,000 or more eliminated by the phaseout. Amended federal income tax return MAGI when using Form 1040A. Amended federal income tax return   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Amended federal income tax return MAGI when using Form 1040. Amended federal income tax return   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any amount on line 33 (student loan interest deduction), line 34 (tuition and fees deduction), or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Amended federal income tax return MAGI when using Form 1040NR. Amended federal income tax return   If you file Form 1040NR, your MAGI is the AGI on line 36 of that form figured without taking into account any amount on line 33 (student loan interest deduction) and line 34 (domestic production activities deduction). Amended federal income tax return MAGI when using Form 1040NR-EZ. Amended federal income tax return   If you file Form 1040NR-EZ, your MAGI is the AGI on line 10 of that form figured without taking into account any amount on line 9 (student loan interest deduction). Amended federal income tax return Phaseout. Amended federal income tax return   If your MAGI is within the range of incomes where the credit must be reduced, you must figure your reduced deduction. Amended federal income tax return To figure the phaseout, multiply your interest deduction (before the phaseout) by a fraction. Amended federal income tax return The numerator is your MAGI minus $60,000 ($125,000 in the case of a joint return). Amended federal income tax return The denominator is $15,000 ($30,000 in the case of a joint return). Amended federal income tax return Subtract the result from your deduction (before the phaseout) to give you the amount you can deduct. Amended federal income tax return Example 1. Amended federal income tax return During 2013 you paid $800 interest on a qualified student loan. Amended federal income tax return Your 2013 MAGI is $145,000 and you are filing a joint return. Amended federal income tax return You must reduce your deduction by $533, figured as follows. Amended federal income tax return   $800 × $145,000 − $125,000  $30,000 = $533   Your reduced student loan interest deduction is $267 ($800 − $533). Amended federal income tax return Example 2. Amended federal income tax return The facts are the same as in Example 1 except that you paid $2,750 interest. Amended federal income tax return Your maximum deduction for 2013 is $2,500. Amended federal income tax return You must reduce your maximum deduction by $1,667, figured as follows. Amended federal income tax return   $2,500 × $145,000 − $125,000  $30,000 = $1,667   In this example, your reduced student loan interest deduction is $833 ($2,500 − $1,667). Amended federal income tax return Which Worksheet To Use Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR. Amended federal income tax return However, if you are filing Form 2555, Foreign Earned Income, Form 2555-EZ, Foreign Earned Income Exclusion, or Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1. Amended federal income tax return Student Loan Interest Deduction Worksheet at the end of this chapter. Amended federal income tax return Claiming the Deduction The student loan interest deduction is an adjustment to income. Amended federal income tax return To claim the deduction, enter the allowable amount on line 33 (Form 1040), line 18 (Form 1040A), line 33 (Form 1040NR), or line 9 (Form 1040NR-EZ). Amended federal income tax return Worksheet 4-1. Amended federal income tax return Student Loan Interest Deduction Worksheet Use this worksheet instead of the worksheet in the Form 1040 instructions if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Amended federal income tax return Before using this worksheet, you must complete Form 1040, lines 7 through 32, plus any amount to be entered on the dotted line next to line 36. Amended federal income tax return 1. Amended federal income tax return Enter the total interest you paid in 2013 on qualified student loans. Amended federal income tax return Do not enter  more than $2,500 1. Amended federal income tax return   2. Amended federal income tax return Enter the amount from Form 1040, line 22 2. Amended federal income tax return       3. Amended federal income tax return Enter the total of the amounts from Form 1040,  lines 23 through 32 3. Amended federal income tax return           4. Amended federal income tax return Enter the total of any amounts entered on the dotted line next to Form 1040, line 36 4. Amended federal income tax return           5. Amended federal income tax return Add lines 3 and 4 5. Amended federal income tax return       6. Amended federal income tax return Subtract line 5 from line 2 6. Amended federal income tax return       7. Amended federal income tax return Enter any foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18) 7. Amended federal income tax return       8. Amended federal income tax return Enter any foreign housing deduction (Form 2555, line 50) 8. Amended federal income tax return       9. Amended federal income tax return Enter the amount of income from Puerto Rico you are excluding 9. Amended federal income tax return       10. Amended federal income tax return Enter the amount of income from American Samoa  you are excluding (Form 4563, line 15) 10. Amended federal income tax return       11. Amended federal income tax return Add lines 6 through 10. Amended federal income tax return This is your modified adjusted gross income 11. Amended federal income tax return   12. Amended federal income tax return Enter the amount shown below for your filing status 12. Amended federal income tax return     •Single, head of household, or qualifying widow(er)—$60,000       •Married filing jointly—$125,000     13. Amended federal income tax return Is the amount on line 11 more than the amount on line 12?       □ No. Amended federal income tax return Skip lines 13 and 14, enter -0- on line 15, and go to line 16. Amended federal income tax return       □ Yes. Amended federal income tax return Subtract line 12 from line 11 13. Amended federal income tax return   14. Amended federal income tax return Divide line 13 by $15,000 ($30,000 if married filing jointly). Amended federal income tax return Enter the result as a decimal  (rounded to at least three places). Amended federal income tax return If the result is 1. Amended federal income tax return 000 or more, enter 1. Amended federal income tax return 000 14. Amended federal income tax return . Amended federal income tax return 15. Amended federal income tax return Multiply line 1 by line 14 15. Amended federal income tax return   16. Amended federal income tax return Student loan interest deduction. Amended federal income tax return Subtract line 15 from line 1. Amended federal income tax return Enter the result here  and on Form 1040, line 33. Amended federal income tax return Do not include this amount in figuring any other  deduction on your return (such as on Schedule A, C, E, etc. Amended federal income tax return ) 16. Amended federal income tax return   Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Hawaii Department of Commerce and Consumer Affairs - Wailuku

Website: Hawaii Department of Commerce and Consumer Affairs - Wailuku

Address: Hawaii Department of Commerce and Consumer Affairs - Wailuku
Office of Consumer Protection
1063 Lower Main St., Suite C-216
Wailuku, HI 96793

Phone Number: 808-243-4648 808-587-3222 (Consumer Resource Center)

Hawaii Department of Commerce and Consumer Affairs- Hilo

Website: Hawaii Department of Commerce and Consumer Affairs- Hilo

Address: Hawaii Department of Commerce and Consumer Affairs- Hilo
Office of Consumer Protection
345 Kekuanaoa St., Suite 12
Hilo, HI 96720

Phone Number: 808-933-0910 808-587-3222 (Consumer Resource Center)

Hawaii Department of Commerce and Consumer Affairs - Honolulu (Main Location)

Website: Hawaii Department of Commerce and Consumer Affairs - Honolulu (Main Location)

Address: Hawaii Department of Commerce and Consumer Affairs - Honolulu (Main Location)
Office of Consumer Protection
Leiopapa A Kamehameha Building
235 S. Beretania St., Suite 801

Honolulu, HI 96813

Phone Number: 808-586-2630 808-587-3222 (Consumer Resource Center)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Commerce and Consumer Affairs

Website: Department of Commerce and Consumer Affairs

Address: Department of Commerce and Consumer Affairs
Division of Financial Institutions
PO Box 2054
Honolulu, HI 96805

Phone Number: 808-586-2820
808-274-3141 (Kauai) 808-984-2400 (Maui) 808-974-4000 (Hawaii)

Toll-free: 1-800-468-4644

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Commerce and Consumer Affairs

Website: Department of Commerce and Consumer Affairs

Address: Department of Commerce and Consumer Affairs
Insurance Division
PO Box 3614
Honolulu, HI 96811

Phone Number: 808-586-2790

Toll-free: 1-800-468-4644 (Lanai and Molokai)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce and Consumer Affairs

Website: Department of Commerce and Consumer Affairs

Address: Department of Commerce and Consumer Affairs
Business Registration Division
Securities Enforcement Branch

PO Box 40
Honolulu, HI 96810

Phone Number: 808-586-2744

Toll-free: 1-877-447-2267

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
465 S. King St., Room 103
Honolulu, HI 96813

Phone Number: 808-586-2020

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The Amended Federal Income Tax Return

Amended federal income tax return 7. Amended federal income tax return   How To Get Tax Help Table of Contents Outside the U. Amended federal income tax return S. Amended federal income tax return Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Amended federal income tax return Free help with your tax return. Amended federal income tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. Amended federal income tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amended federal income tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 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Amended federal income tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amended federal income tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Amended federal income tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Amended federal income tax return You can also ask the IRS to mail a return or an account transcript to you. Amended federal income tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amended federal income tax return gov or by calling 1-800-908-9946. Amended federal income tax return Tax return and tax account transcripts are generally available for the current year and the past three years. Amended federal income tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amended federal income tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amended federal income tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Amended federal income tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. Amended federal income tax return gov and enter Where's My Amended Return? in the search box. Amended federal income tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amended federal income tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Amended federal income tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. Amended federal income tax return gov. Amended federal income tax return Select the Payment tab on the front page of IRS. Amended federal income tax return gov for more information. Amended federal income tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amended federal income tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amended federal income tax return gov. Amended federal income tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amended federal income tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amended federal income tax return gov. Amended federal income tax return Request an Electronic Filing PIN by going to IRS. Amended federal income tax return gov and entering Electronic Filing PIN in the search box. Amended federal income tax return Download forms, instructions and publications, including accessible versions for people with disabilities. Amended federal income tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amended federal income tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amended federal income tax return An employee can answer questions about your tax account or help you set up a payment plan. Amended federal income tax return Before you visit, check the Office Locator on IRS. Amended federal income tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amended federal income tax return If you have a special need, such as a disability, you can request an appointment. Amended federal income tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amended federal income tax return Apply for an Employer Identification Number (EIN). Amended federal income tax return Go to IRS. Amended federal income tax return gov and enter Apply for an EIN in the search box. Amended federal income tax return Read the Internal Revenue Code, regulations, or other official guidance. 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Amended federal income tax return gov, or download the IRS2Go app. Amended federal income tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amended federal income tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amended federal income tax return Most VITA and TCE sites offer free electronic filing. Amended federal income tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amended federal income tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amended federal income tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Amended federal income tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amended federal income tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Amended federal income tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended federal income tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 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Amended federal income tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Amended federal income tax return You should receive your order within 10 business days. Amended federal income tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amended federal income tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Amended federal income tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amended federal income tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amended federal income tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amended federal income tax return    Outside the U. Amended federal income tax return S. Amended federal income tax return If you are outside the United States, taxpayer assistance is available by calling the following U. Amended federal income tax return S Embassies or consulates. Amended federal income tax return    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). Amended federal income tax return   If you are in a U. Amended federal income tax return S. Amended federal income tax return territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Amended federal income tax return S. Amended federal income tax return Virgin Islands) and have a tax question, you can call 1-800-829-1040. Amended federal income tax return Walk-in. Amended federal income tax return   You can find a selection of forms, publications and services — in-person. Amended federal income tax return Products. Amended federal income tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amended federal income tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amended federal income tax return Services. Amended federal income tax return You can walk in to your local TAC for face-to-face tax help. Amended federal income tax return An employee can answer questions about your tax account or help you set up a payment plan. Amended federal income tax return Before visiting, use the Office Locator tool on IRS. Amended federal income tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Amended federal income tax return    Outside the U. Amended federal income tax return S. Amended federal income tax return If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Amended federal income tax return S. Amended federal income tax return Embassies and consulates. Amended federal income tax return   Walk-in taxpayer assistance is available at the following U. Amended federal income tax return S. Amended federal income tax return Embassies or consulates. Amended federal income tax return    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. Amended federal income tax return Mail. Amended federal income tax return   You can send your order for forms, instructions, and publications to the address below. Amended federal income tax return You should receive a response within 10 business days after your request is received. Amended federal income tax return Internal Revenue Service 1201 N. Amended federal income tax return Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. Amended federal income tax return S. Amended federal income tax return If you are outside the United States, you can get tax assistance by writing to the address below. Amended federal income tax return  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Amended federal income tax return   The Taxpayer Advocate Service Is Here to Help You. Amended federal income tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amended federal income tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amended federal income tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amended federal income tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amended federal income tax return You face (or your business is facing) an immediate threat of adverse action. Amended federal income tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amended federal income tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amended federal income tax return Here's why we can help: TAS is an independent organization within the IRS. Amended federal income tax return Our advocates know how to work with the IRS. Amended federal income tax return Our services are free and tailored to meet your needs. Amended federal income tax return We have offices in every state, the District of Columbia, and Puerto Rico. Amended federal income tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Amended federal income tax return  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amended federal income tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amended federal income tax return Outside the U. Amended federal income tax return S. Amended federal income tax return   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Amended federal income tax return You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. Amended federal income tax return R. Amended federal income tax return 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Amended federal income tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amended federal income tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amended federal income tax return Prev  Up  Next   Home   More Online Publications