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Amended State Tax Forms

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Amended State Tax Forms

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

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Tax Scams: English | Spanish | ASL
 

Alert: New Email Phishing Scam

The IRS has been alerted to a new email phishing scam. The emails appear to be from the IRS Taxpayer Advocate Service and include a bogus case number and the following message:

“Your reported 2013 income is flagged for review due to a document processing error. Your case has been forwarded to the Taxpayer Advocate Service for resolution assistance. To avoid delays processing your 2013 filing contact the Taxpayer Advocate Service for resolution assistance.”

The recipient is directed to click on links that supposedly provide information about the "advocate" assigned to their case or that let them "review reported income."  The links lead to web pages that solicit personal information.

Taxpayers who get these messages should not respond to the email or click on the links. Instead, they should forward the scam emails to the IRS at phishing@irs.gov. For more information, visit the IRS's Report Phishing web page.

The Taxpayer Advocate Service is a legitimate IRS organization that helps taxpayers resolve federal tax issues that have not been resolved through the normal IRS channels. The IRS, including TAS, does not initiate contact with taxpayers by email, texting or any social media.


Tax Scams

Don't fall victim to tax scams. Remember — if it sounds too good to be true, it probably is. If you know of a tax fraud, you can report it to the IRS by sending completed Form 3949-A, Information Referral, to Internal Revenue Service, Fresno, CA 93888. You can download the form or call 1-800-829-3676 to order by mail.

Some of the other recent scams the IRS has seen include:

  • IR-2013-84, IRS Warns of Pervasive Telephone Scam
  • IR-2013-33, Don’t Fall Prey to the 2013 Dirty Dozen Tax Scams
  • IR-2011-73, IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams

Education is the best way to avoid the pitfalls of these “too good to be true” tax scams. For more information, see:


Phony Arguments

No matter how some things are sliced, they're still baloney. If someone tells you that you don't have to pay taxes, check out The Truth About Frivolous Tax Arguments. This IRS.gov exclusive addresses some of the more common false "legal" arguments made by those opposed to compliance with the federal tax laws. Each contention is briefly explained, followed by a discussion of the legal authority that rejects the contention. The second section deals with frivolous arguments encountered in collection due process cases. The final section illustrates penalties imposed on those pursuing frivolous cases.

IR-2011-23, IRS Debunks Frivolous Tax Arguments, highlights the issue and possible penalties.  

IR-2004-41 describes the increasingly strong penalties the courts have imposed from March 2003 to March 2004 on taxpayers who pursued frivolous cases to delay IRS collection actions.

IR-2003-28 details penalties the Tax Court imposed from April 2001 until early March 2003 for making frivolous Collection Due Process arguments.


Identity Theft Scams

The IRS has issued several consumer warnings about the fraudulent use of the IRS name or logo by scamsters trying to gain access to consumers’ financial information in order to steal their identity and assets. Scamsters will use the regular mail, telephone, fax or email to set up their victims. When identity theft takes place over the Internet (email), it is called phishing.

The IRS does not initiate taxpayer communications through email. Unsolicited email claiming to be from the IRS, or from an IRS-related component such as EFTPS, should be reported to the IRS at phishing@irs.gov.

Additionally, clicking on attachments to or links within an unsolicited email claiming to come from the IRS may download a malicious computer virus onto your computer.

Learn more about identity theft.

Learn how to protect your personal information.

You may also report instances of IRS-related phishing attempts and fraud to the Treasury Inspector General for Tax Administration at 1-800-366-4484.

Page Last Reviewed or Updated: 28-Mar-2014

The Amended State Tax Forms

Amended state tax forms 34. Amended state tax forms   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Amended state tax forms The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Amended state tax forms This chapter explains the following. Amended state tax forms Who is a qualifying child. Amended state tax forms The amount of the credit. Amended state tax forms How to claim the credit. Amended state tax forms The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. Amended state tax forms If you have no tax. Amended state tax forms   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Amended state tax forms If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. Amended state tax forms However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Amended state tax forms Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Amended state tax forms S. Amended state tax forms citizen, a U. Amended state tax forms S. Amended state tax forms national, or a resident of the United States. Amended state tax forms If the child was adopted, see Adopted child , later. Amended state tax forms For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Amended state tax forms Example 1. Amended state tax forms Your son turned 17 on December 30, 2013. Amended state tax forms He is a citizen of the United States and you claimed him as a dependent on your return. Amended state tax forms He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Amended state tax forms Example 2. Amended state tax forms Your daughter turned 8 years old in 2013. Amended state tax forms She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Amended state tax forms She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Amended state tax forms Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Amended state tax forms   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Amended state tax forms   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Amended state tax forms To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Amended state tax forms For more information about the substantial presence test, see Publication 519, U. Amended state tax forms S. Amended state tax forms Tax Guide for Aliens. Amended state tax forms Adopted child. Amended state tax forms   An adopted child is always treated as your own child. Amended state tax forms An adopted child includes a child lawfully placed with you for legal adoption. Amended state tax forms   If you are a U. Amended state tax forms S. Amended state tax forms citizen or U. Amended state tax forms S. Amended state tax forms national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Amended state tax forms Exceptions to time lived with you. Amended state tax forms   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Amended state tax forms Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Amended state tax forms   There are also exceptions for kidnapped children and children of divorced or separated parents. Amended state tax forms For details, see Residency Test in chapter 3. Amended state tax forms Qualifying child of more than one person. Amended state tax forms   A special rule applies if your qualifying child is the qualifying child of more than one person. Amended state tax forms For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Amended state tax forms Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Amended state tax forms Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Amended state tax forms The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Amended state tax forms If this amount is zero, you cannot take this credit because there is no tax to reduce. Amended state tax forms But you may be able to take the additional child tax credit. Amended state tax forms See Additional Child Tax Credit , later. Amended state tax forms Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Amended state tax forms Married filing jointly - $110,000. Amended state tax forms Single, head of household, or qualifying widow(er) - $75,000. Amended state tax forms Married filing separately - $55,000. Amended state tax forms Modified AGI. Amended state tax forms   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Amended state tax forms Any amount excluded from income because of the exclusion of income from  Puerto Rico. Amended state tax forms On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Amended state tax forms ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Amended state tax forms Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Amended state tax forms Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Amended state tax forms Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Amended state tax forms   If you do not have any of the above, your modified AGI is the same as your AGI. Amended state tax forms AGI. Amended state tax forms   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Amended state tax forms Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Amended state tax forms You cannot claim the child tax credit on Form 1040EZ. Amended state tax forms You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Amended state tax forms If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Amended state tax forms To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Amended state tax forms If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. Amended state tax forms If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. Amended state tax forms Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Amended state tax forms The additional child tax credit may give you a refund even if you do not owe any tax. Amended state tax forms How to claim the additional child tax credit. Amended state tax forms   To claim the additional child tax credit, follow the steps below. Amended state tax forms Make sure you figured the amount, if any, of your child tax credit. Amended state tax forms See Claiming the Credit , earlier. Amended state tax forms If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Amended state tax forms If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. Amended state tax forms Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Amended state tax forms Part I is distinct and separate from Parts II–IV. Amended state tax forms If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. Amended state tax forms Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). Amended state tax forms When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). Amended state tax forms If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. Amended state tax forms Parts II–IV Parts II–IV help you figure your additional child tax credit. Amended state tax forms Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. Amended state tax forms See How to claim the additional child tax credit , earlier. Amended state tax forms Prev  Up  Next   Home   More Online Publications