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

Amended Tax Form 1040x

Where Can I Get 2011 Tax FormsForm 1040ez InstructionsIrs 1040x FormsH&r Block Free Tax File 2012HrblockFree 2011 Tax Return1040x Site Irs GovHow Do I File An Amended Tax ReturnRefile TaxesHow To File A Amended Tax Return For 2010Where To Get State Tax Forms2013 1040ez Form InstructionsFile Taxes For 2012 FreeFile 2011 Federal Tax Return1040ez Instructions 20141040 Ez Turbo TaxFiling State Taxes OnlyTurbotax 1040ez1040 Short FormH R Block Free FileFile 1040x2012 Free1040x File OnlineFree State Tax Filing For Low IncomeCan I Efile My 2012 TaxesTurbotax 2012 Amended ReturnHow To File A 2012 Tax ReturnTaxes Help1040nr OnlineIrs 1040ezAarp Org TaxaideHr Block 1040nr1040x Amendment Form2012 1040 Form2011 Income Tax BracketsFiling State Taxes OnlineTurbotax For Students FreeHrblock Free Tax Return2013 Tax ReturnHow To File A Amended Tax ReturnHow To Fill Out A 1040x Step By Step

Amended Tax Form 1040x

Amended tax form 1040x Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. Amended tax form 1040x Married persons. Amended tax form 1040x Same-sex marriage. Amended tax form 1040x Exception. Amended tax form 1040x Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. Amended tax form 1040x Amended instrument. Amended tax form 1040x General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. Amended tax form 1040x Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. Amended tax form 1040x It may also be used in determining whether you can claim certain other deductions and credits. Amended tax form 1040x The filing status you can choose depends partly on your marital status on the last day of your tax year. Amended tax form 1040x Marital status. Amended tax form 1040x   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). Amended tax form 1040x If you are married, your filing status is either married filing a joint return or married filing a separate return. Amended tax form 1040x For information about the single and qualifying widow(er) filing statuses, see Publication 501. Amended tax form 1040x Unmarried persons. Amended tax form 1040x   You are unmarried for the whole year if either of the following applies. Amended tax form 1040x You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. Amended tax form 1040x You must follow your state law to determine if you are divorced or legally separated. Amended tax form 1040x Exception. Amended tax form 1040x If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. Amended tax form 1040x You have obtained a decree of annulment, which holds that no valid marriage ever existed. Amended tax form 1040x You must file amended returns (Form 1040X, Amended U. Amended tax form 1040x S. Amended tax form 1040x Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. Amended tax form 1040x The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. Amended tax form 1040x On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. Amended tax form 1040x Married persons. Amended tax form 1040x   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. Amended tax form 1040x An interlocutory decree is not a final decree. Amended tax form 1040x Same-sex marriage. Amended tax form 1040x   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Amended tax form 1040x The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Amended tax form 1040x However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Amended tax form 1040x For more details, see Publication 501. Amended tax form 1040x Exception. Amended tax form 1040x   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. Amended tax form 1040x See Head of Household , later. Amended tax form 1040x Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. Amended tax form 1040x If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. Amended tax form 1040x You can file a joint return even if one of you had no income or deductions. Amended tax form 1040x If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. Amended tax form 1040x Nonresident alien. Amended tax form 1040x   To file a joint return, at least one of you must be a U. Amended tax form 1040x S. Amended tax form 1040x citizen or resident alien at the end of the tax year. Amended tax form 1040x If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. Amended tax form 1040x This means that your combined worldwide incomes are subject to U. Amended tax form 1040x S. Amended tax form 1040x income tax. Amended tax form 1040x These rules are explained in Publication 519, U. Amended tax form 1040x S. Amended tax form 1040x Tax Guide for Aliens. Amended tax form 1040x Signing a joint return. Amended tax form 1040x   Both you and your spouse generally must sign the return, or it will not be considered a joint return. Amended tax form 1040x Joint and individual liability. Amended tax form 1040x   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Amended tax form 1040x This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. Amended tax form 1040x Divorced taxpayers. Amended tax form 1040x   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. Amended tax form 1040x This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Amended tax form 1040x Relief from joint liability. Amended tax form 1040x   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. Amended tax form 1040x You can ask for relief no matter how small the liability. Amended tax form 1040x   There are three types of relief available. Amended tax form 1040x Innocent spouse relief. Amended tax form 1040x Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. Amended tax form 1040x Equitable relief. Amended tax form 1040x   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. Amended tax form 1040x See Relief from liability arising from community property law , later, under Community Property. Amended tax form 1040x    Each kind of relief has different requirements. Amended tax form 1040x You must file Form 8857 to request relief under any of these categories. Amended tax form 1040x Publication 971 explains these kinds of relief and who may qualify for them. Amended tax form 1040x You can also find information on our website at IRS. Amended tax form 1040x gov. Amended tax form 1040x Tax refund applied to spouse's debts. Amended tax form 1040x   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. Amended tax form 1040x This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. Amended tax form 1040x You can get a refund of your share of the overpayment if you qualify as an injured spouse. Amended tax form 1040x Injured spouse. Amended tax form 1040x   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. Amended tax form 1040x An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. Amended tax form 1040x   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. Amended tax form 1040x Note. Amended tax form 1040x If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). Amended tax form 1040x For more information, see Publication 555. Amended tax form 1040x    Refunds that involve community property states must be divided according to local law. Amended tax form 1040x If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. Amended tax form 1040x   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. Amended tax form 1040x Follow the instructions for the form. Amended tax form 1040x   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. Amended tax form 1040x You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. Amended tax form 1040x   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. Amended tax form 1040x When filed after offset, it can take up to 8 weeks to receive your refund. Amended tax form 1040x Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. Amended tax form 1040x    An injured spouse claim is different from an innocent spouse relief request. Amended tax form 1040x An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. Amended tax form 1040x An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. Amended tax form 1040x For information on innocent spouses, see Relief from joint liability, earlier. Amended tax form 1040x Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. Amended tax form 1040x You can file a separate return even if only one of you had income. Amended tax form 1040x For information on exemptions you can claim on your separate return, see Exemptions , later. Amended tax form 1040x Community or separate income. Amended tax form 1040x   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. Amended tax form 1040x For more information, see Community Income under Community Property, later. Amended tax form 1040x Separate liability. Amended tax form 1040x   If you and your spouse file separately, you each are responsible only for the tax due on your own return. Amended tax form 1040x Itemized deductions. Amended tax form 1040x   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. Amended tax form 1040x Table 1. Amended tax form 1040x Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. Amended tax form 1040x  Caution: If you live in a community property state, these rules do not apply. Amended tax form 1040x See Community Property. Amended tax form 1040x IF you paid . Amended tax form 1040x . Amended tax form 1040x . Amended tax form 1040x AND you . Amended tax form 1040x . Amended tax form 1040x . Amended tax form 1040x THEN you can deduct on your separate federal return. Amended tax form 1040x . Amended tax form 1040x . Amended tax form 1040x   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. Amended tax form 1040x     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. Amended tax form 1040x         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. Amended tax form 1040x         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. Amended tax form 1040x The numerator is your gross income and the denominator  is your combined gross income. Amended tax form 1040x     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. Amended tax form 1040x     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. Amended tax form 1040x     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. Amended tax form 1040x Neither spouse may report the total casualty loss. Amended tax form 1040x 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Amended tax form 1040x Dividing itemized deductions. Amended tax form 1040x   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. Amended tax form 1040x See Table 1, later. Amended tax form 1040x Separate returns may give you a higher tax. Amended tax form 1040x   Some married couples file separate returns because each wants to be responsible only for his or her own tax. Amended tax form 1040x There is no joint liability. Amended tax form 1040x But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. Amended tax form 1040x This is because the following special rules apply if you file a separate return. Amended tax form 1040x Your tax rate generally will be higher than it would be on a joint return. Amended tax form 1040x Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. Amended tax form 1040x You cannot take the credit for child and dependent care expenses in most cases. Amended tax form 1040x You cannot take the earned income credit. Amended tax form 1040x You cannot take the exclusion or credit for adoption expenses in most cases. Amended tax form 1040x You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. Amended tax form 1040x You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. Amended tax form 1040x If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. Amended tax form 1040x Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. Amended tax form 1040x Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Amended tax form 1040x Your basic standard deduction, if allowable, is half of that allowed a joint return filer. Amended tax form 1040x See Itemized deductions , earlier. Amended tax form 1040x Joint return after separate returns. Amended tax form 1040x   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. Amended tax form 1040x This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. Amended tax form 1040x Use Form 1040X to change your filing status. Amended tax form 1040x Separate returns after joint return. Amended tax form 1040x   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. Amended tax form 1040x Exception. Amended tax form 1040x   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Amended tax form 1040x The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. Amended tax form 1040x Head of Household Filing as head of household has the following advantages. Amended tax form 1040x You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. Amended tax form 1040x Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. Amended tax form 1040x Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. Amended tax form 1040x You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. Amended tax form 1040x Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. Amended tax form 1040x Requirements. Amended tax form 1040x   You may be able to file as head of household if you meet all the following requirements. Amended tax form 1040x You are unmarried or “considered unmarried” on the last day of the year. Amended tax form 1040x You paid more than half the cost of keeping up a home for the year. Amended tax form 1040x A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). Amended tax form 1040x However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. Amended tax form 1040x See Special rule for parent , later, under Qualifying person. Amended tax form 1040x Considered unmarried. Amended tax form 1040x   You are considered unmarried on the last day of the tax year if you meet all the following tests. Amended tax form 1040x You file a separate return. Amended tax form 1040x A separate return includes a return claiming married filing separately, single, or head of household filing status. Amended tax form 1040x You paid more than half the cost of keeping up your home for the tax year. Amended tax form 1040x Your spouse did not live in your home during the last 6 months of the tax year. Amended tax form 1040x Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Amended tax form 1040x See Temporary absences , later. Amended tax form 1040x Your home was the main home of your child, stepchild, or foster child for more than half the year. Amended tax form 1040x (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Amended tax form 1040x ) You must be able to claim an exemption for the child. Amended tax form 1040x However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. Amended tax form 1040x The general rules for claiming an exemption for a dependent are shown later in Table 3. Amended tax form 1040x    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. Amended tax form 1040x See Publication 555 for more information. Amended tax form 1040x Nonresident alien spouse. Amended tax form 1040x   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. Amended tax form 1040x However, your spouse is not a qualifying person for head of household purposes. Amended tax form 1040x You must have another qualifying person and meet the other requirements to file as head of household. Amended tax form 1040x Keeping up a home. Amended tax form 1040x   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. Amended tax form 1040x This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Amended tax form 1040x This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. Amended tax form 1040x Qualifying person. Amended tax form 1040x    Table 2, later, shows who can be a qualifying person. Amended tax form 1040x Any person not described in Table 2 is not a qualifying person. Amended tax form 1040x   Generally, the qualifying person must live with you for more than half of the year. Amended tax form 1040x Table 2. Amended tax form 1040x Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Amended tax form 1040x See the text of this publication for the other requirements you must meet to claim head of household filing status. Amended tax form 1040x IF the person is your . Amended tax form 1040x . Amended tax form 1040x . Amended tax form 1040x AND . Amended tax form 1040x . Amended tax form 1040x . Amended tax form 1040x THEN that person is . Amended tax form 1040x . Amended tax form 1040x . Amended tax form 1040x   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. Amended tax form 1040x     he or she is married and you can claim an exemption for him or her a qualifying person. Amended tax form 1040x     he or she is married and you cannot claim an exemption for him or her not a qualifying person. Amended tax form 1040x 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. Amended tax form 1040x 6     you cannot claim an exemption for him or her not a qualifying person. Amended tax form 1040x     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. Amended tax form 1040x     he or she did not live with you more than half the year not a qualifying person. Amended tax form 1040x     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. Amended tax form 1040x     you cannot claim an exemption for him or her not a qualifying person. Amended tax form 1040x   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Amended tax form 1040x 2 See Table 3, later, for the tests that must be met to be a qualifying child. Amended tax form 1040x Note. Amended tax form 1040x If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. Amended tax form 1040x If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Amended tax form 1040x 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Amended tax form 1040x 4 See Table 3, later, for the tests that must be met to be a qualifying relative. Amended tax form 1040x 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Amended tax form 1040x See Multiple Support Agreement in Publication 501. Amended tax form 1040x 6 See Special rule for parent . Amended tax form 1040x Special rule for parent. Amended tax form 1040x   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Amended tax form 1040x However, you must be able to claim an exemption for your father or mother. Amended tax form 1040x Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Amended tax form 1040x You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Amended tax form 1040x Death or birth. Amended tax form 1040x   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. Amended tax form 1040x If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Amended tax form 1040x If the person is anyone else, see Publication 501. Amended tax form 1040x Temporary absences. Amended tax form 1040x   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Amended tax form 1040x It must be reasonable to assume that the absent person will return to the home after the temporary absence. Amended tax form 1040x You must continue to keep up the home during the absence. Amended tax form 1040x Kidnapped child. Amended tax form 1040x   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Amended tax form 1040x You can claim head of household filing status if all the following statements are true. Amended tax form 1040x The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Amended tax form 1040x In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Amended tax form 1040x You would have qualified for head of household filing status if the child had not been kidnapped. Amended tax form 1040x   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Amended tax form 1040x More information. Amended tax form 1040x   For more information on filing as head of household, see Publication 501. Amended tax form 1040x Exemptions You can deduct $3,900 for each exemption you claim in 2013. Amended tax form 1040x However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Amended tax form 1040x There are two types of exemptions: personal exemptions and exemptions for dependents. Amended tax form 1040x If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. Amended tax form 1040x Personal Exemptions You can claim your own exemption unless someone else can claim it. Amended tax form 1040x If you are married, you may be able to take an exemption for your spouse. Amended tax form 1040x These are called personal exemptions. Amended tax form 1040x Exemption for Your Spouse Your spouse is never considered your dependent. Amended tax form 1040x Joint return. Amended tax form 1040x   On a joint return, you can claim one exemption for yourself and one for your spouse. Amended tax form 1040x   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. Amended tax form 1040x Separate return. Amended tax form 1040x   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Amended tax form 1040x If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. Amended tax form 1040x Alimony paid. Amended tax form 1040x   If you paid alimony to your spouse, you cannot take an exemption for your spouse. Amended tax form 1040x This is because alimony is gross income to the spouse who received it. Amended tax form 1040x Divorced or separated spouse. Amended tax form 1040x   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Amended tax form 1040x This rule applies even if you provided all of your former spouse's support. Amended tax form 1040x Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Amended tax form 1040x You can claim an exemption for a dependent even if your dependent files a return. Amended tax form 1040x The term “dependent” means: A qualifying child, or A qualifying relative. Amended tax form 1040x Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. Amended tax form 1040x For detailed information, see Publication 501. Amended tax form 1040x   Dependent not allowed a personal exemption. Amended tax form 1040x If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. Amended tax form 1040x This is true even if you do not claim the dependent's exemption on your return. Amended tax form 1040x It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Amended tax form 1040x Table 3. Amended tax form 1040x Overview of the Rules for Claiming an Exemption for a Dependent Caution. Amended tax form 1040x This table is only an overview of the rules. Amended tax form 1040x For details, see Publication 501. Amended tax form 1040x • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Amended tax form 1040x • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. Amended tax form 1040x • You cannot claim a person as a dependent unless that person is a U. Amended tax form 1040x S. Amended tax form 1040x citizen, U. Amended tax form 1040x S. Amended tax form 1040x resident alien, U. Amended tax form 1040x S. Amended tax form 1040x national, or a resident of Canada or Mexico. Amended tax form 1040x 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Amended tax form 1040x   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. Amended tax form 1040x     2. Amended tax form 1040x       3. Amended tax form 1040x    4. Amended tax form 1040x    5. Amended tax form 1040x    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Amended tax form 1040x   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Amended tax form 1040x   The child must have lived with you for more than half of the year. Amended tax form 1040x 2   The child must not have provided more than half of his or her own support for the year. Amended tax form 1040x   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). Amended tax form 1040x   1. Amended tax form 1040x    2. Amended tax form 1040x       3. Amended tax form 1040x    4. Amended tax form 1040x The person cannot be your qualifying child or the qualifying child of anyone else. Amended tax form 1040x   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). Amended tax form 1040x   The person's gross income for the year must be less than $3,900. Amended tax form 1040x 3   You must provide more than half of the person's total support for the year. Amended tax form 1040x 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Amended tax form 1040x See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. Amended tax form 1040x     1 Exception exists for certain adopted children. Amended tax form 1040x 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Amended tax form 1040x 3 Exception exists for persons who are disabled and have income from a sheltered workshop. Amended tax form 1040x 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Amended tax form 1040x See Publication 501. Amended tax form 1040x You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Amended tax form 1040x For more information, see the instructions for your tax return if you file Form 1040A or 1040. Amended tax form 1040x Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. Amended tax form 1040x However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. Amended tax form 1040x Special rule for divorced or separated parents (or parents who live apart). Amended tax form 1040x   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. Amended tax form 1040x The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Amended tax form 1040x The child received over half of his or her support for the year from the parents. Amended tax form 1040x The child is in the custody of one or both parents for more than half of the year. Amended tax form 1040x Either of the following applies. Amended tax form 1040x The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Amended tax form 1040x (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. Amended tax form 1040x A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. Amended tax form 1040x See Child support under pre-1985 agreement , later. Amended tax form 1040x Custodial parent and noncustodial parent. Amended tax form 1040x   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Amended tax form 1040x The other parent is the noncustodial parent. Amended tax form 1040x   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Amended tax form 1040x   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Amended tax form 1040x Equal number of nights. Amended tax form 1040x   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. Amended tax form 1040x December 31. Amended tax form 1040x   The night of December 31 is treated as part of the year in which it begins. Amended tax form 1040x For example, December 31, 2013, is treated as part of 2013. Amended tax form 1040x Emancipated child. Amended tax form 1040x   If a child is emancipated under state law, the child is treated as not living with either parent. Amended tax form 1040x See Examples 5 and 6 . Amended tax form 1040x Absences. Amended tax form 1040x    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Amended tax form 1040x But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Amended tax form 1040x Parent works at night. Amended tax form 1040x   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. Amended tax form 1040x On a school day, the child is treated as living at the primary residence registered with the school. Amended tax form 1040x Example 1 – child lived with one parent greater number of nights. Amended tax form 1040x You and your child’s other parent are divorced. Amended tax form 1040x In 2013, your child lived with you 210 nights and with the other parent 156 nights. Amended tax form 1040x You are the custodial parent. Amended tax form 1040x Example 2 – child is away at camp. Amended tax form 1040x In 2013, your daughter lives with each parent for alternate weeks. Amended tax form 1040x In the summer, she spends 6 weeks at summer camp. Amended tax form 1040x During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Amended tax form 1040x Example 3 – child lived same number of days with each parent. Amended tax form 1040x Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Amended tax form 1040x Your adjusted gross income is $40,000. Amended tax form 1040x Your ex-spouse's adjusted gross income is $25,000. Amended tax form 1040x You are treated as your son's custodial parent because you have the higher adjusted gross income. Amended tax form 1040x Example 4 – child is at parent’s home but with other parent. Amended tax form 1040x Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Amended tax form 1040x You become ill and are hospitalized. Amended tax form 1040x The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Amended tax form 1040x Your son is treated as living with you during this 10-day period because he was living in your home. Amended tax form 1040x Example 5 – child emancipated in May. Amended tax form 1040x When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Amended tax form 1040x As a result, he is not considered in the custody of his parents for more than half of the year. Amended tax form 1040x The special rule for children of divorced or separated parents (or parents who live apart) does not apply. Amended tax form 1040x Example 6 – child emancipated in August. Amended tax form 1040x Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Amended tax form 1040x She turns 18 and is emancipated under state law on August 1, 2013. Amended tax form 1040x Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Amended tax form 1040x You are the custodial parent. Amended tax form 1040x Written declaration. Amended tax form 1040x    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Amended tax form 1040x The noncustodial parent must attach a copy of the form or statement to his or her tax return. Amended tax form 1040x   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Amended tax form 1040x Divorce decree or separation agreement that went into effect after 1984 and before 2009. Amended tax form 1040x   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Amended tax form 1040x To be able to do this, the decree or agreement must state all three of the following. Amended tax form 1040x The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Amended tax form 1040x The custodial parent will not claim the child as a dependent for the year. Amended tax form 1040x The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Amended tax form 1040x   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. Amended tax form 1040x The cover page (write the other parent's social security number on this page). Amended tax form 1040x The pages that include all of the information identified in items (1) through (3) above. Amended tax form 1040x The signature page with the other parent's signature and the date of the agreement. Amended tax form 1040x Post-2008 divorce decree or separation agreement. Amended tax form 1040x   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. Amended tax form 1040x The custodial parent must sign either a Form 8332 or a similar statement. Amended tax form 1040x The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. Amended tax form 1040x The noncustodial parent must attach a copy to his or her return. Amended tax form 1040x The form or statement must release the custodial parent's claim to the child without any conditions. Amended tax form 1040x For example, the release must not depend on the noncustodial parent paying support. Amended tax form 1040x    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Amended tax form 1040x Revocation of release of claim to an exemption. Amended tax form 1040x   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. Amended tax form 1040x In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Amended tax form 1040x The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Amended tax form 1040x Remarried parent. Amended tax form 1040x   If you remarry, the support provided by your new spouse is treated as provided by you. Amended tax form 1040x Child support under pre-1985 agreement. Amended tax form 1040x   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. Amended tax form 1040x Example. Amended tax form 1040x Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. Amended tax form 1040x This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. Amended tax form 1040x Parents who never married. Amended tax form 1040x   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. Amended tax form 1040x Alimony. Amended tax form 1040x   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. Amended tax form 1040x Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Amended tax form 1040x This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Amended tax form 1040x If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Amended tax form 1040x Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Amended tax form 1040x (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). Amended tax form 1040x Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Amended tax form 1040x The exemption for the child. Amended tax form 1040x The child tax credit. Amended tax form 1040x Head of household filing status. Amended tax form 1040x The credit for child and dependent care expenses. Amended tax form 1040x The exclusion from income for dependent care benefits. Amended tax form 1040x The earned income credit. Amended tax form 1040x The other person cannot take any of these benefits based on this qualifying child. Amended tax form 1040x In other words, you and the other person cannot agree to divide these tax benefits between you. Amended tax form 1040x The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Amended tax form 1040x Tiebreaker rules. Amended tax form 1040x   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Amended tax form 1040x If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Amended tax form 1040x If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Amended tax form 1040x If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Amended tax form 1040x If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Amended tax form 1040x If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Amended tax form 1040x If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. Amended tax form 1040x   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Amended tax form 1040x Example 1—separated parents. Amended tax form 1040x You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Amended tax form 1040x In August and September, your son lived with you. Amended tax form 1040x For the rest of the year, your son lived with your husband, the boy's father. Amended tax form 1040x Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Amended tax form 1040x At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. Amended tax form 1040x You and your husband will file separate returns. Amended tax form 1040x Your husband agrees to let you treat your son as a qualifying child. Amended tax form 1040x This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. Amended tax form 1040x However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. Amended tax form 1040x And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. Amended tax form 1040x Example 2—separated parents claim same child. Amended tax form 1040x The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. Amended tax form 1040x In this case, only your husband will be allowed to treat your son as a qualifying child. Amended tax form 1040x This is because, during 2013, the boy lived with him longer than with you. Amended tax form 1040x If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. Amended tax form 1040x In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. Amended tax form 1040x And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. Amended tax form 1040x Applying this special rule to divorced or separated parents (or parents who live apart). Amended tax form 1040x   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. Amended tax form 1040x However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Amended tax form 1040x Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. Amended tax form 1040x If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. Amended tax form 1040x Example 1. Amended tax form 1040x You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Amended tax form 1040x Your AGI is $10,000. Amended tax form 1040x Your mother's AGI is $25,000. Amended tax form 1040x Your son's father does not live with you or your son. Amended tax form 1040x Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. Amended tax form 1040x Because of this, you cannot claim an exemption or the child tax credit for your son. Amended tax form 1040x However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Amended tax form 1040x You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Amended tax form 1040x (Note: The support test does not apply for the earned income credit. Amended tax form 1040x ) However, you agree to let your mother claim your son. Amended tax form 1040x This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Amended tax form 1040x (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Amended tax form 1040x ) Example 2. Amended tax form 1040x The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Amended tax form 1040x Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Amended tax form 1040x Example 3. Amended tax form 1040x The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. Amended tax form 1040x Your mother also claims him as a qualifying child for head of household filing status. Amended tax form 1040x You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Amended tax form 1040x The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Amended tax form 1040x Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. Amended tax form 1040x These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. Amended tax form 1040x If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. Amended tax form 1040x If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. Amended tax form 1040x Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Amended tax form 1040x It does not include voluntary payments that are not made under a divorce or separation instrument. Amended tax form 1040x Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Amended tax form 1040x Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Amended tax form 1040x To be alimony, a payment must meet certain requirements. Amended tax form 1040x There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Amended tax form 1040x The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. Amended tax form 1040x See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. Amended tax form 1040x Spouse or former spouse. Amended tax form 1040x   Unless otherwise stated, the term “spouse” includes former spouse. Amended tax form 1040x Divorce or separation instrument. Amended tax form 1040x   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. Amended tax form 1040x This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). Amended tax form 1040x Invalid decree. Amended tax form 1040x   Payments under a divorce decree can be alimony even if the decree's validity is in question. Amended tax form 1040x A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. Amended tax form 1040x Amended instrument. Amended tax form 1040x   An amendment to a divorce decree may change the nature of your payments. Amended tax form 1040x Amendments are not ordinarily retroactive for federal tax purposes. Amended tax form 1040x However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. Amended tax form 1040x Example 1. Amended tax form 1040x A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. Amended tax form 1040x This change also is effective retroactively for federal tax purposes. Amended tax form 1040x Example 2. Amended tax form 1040x Your original divorce decree did not fix any part of the payment as child support. Amended tax form 1040x To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. Amended tax form 1040x The amended order is effective retroactively for federal tax purposes. Amended tax form 1040x Deducting alimony paid. Amended tax form 1040x   You can deduct alimony you paid, whether or not you itemize deductions on your return. Amended tax form 1040x You must file Form 1040. Amended tax form 1040x You cannot use Form 1040A, 1040EZ, or 1040NR. Amended tax form 1040x Enter the amount of alimony you paid on Form 1040, line 31a. Amended tax form 1040x In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). Amended tax form 1040x If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Amended tax form 1040x Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Amended tax form 1040x Enter your total payments on line 31a. Amended tax form 1040x If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. Amended tax form 1040x Reporting alimony received. Amended tax form 1040x   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. Amended tax form 1040x You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. Amended tax form 1040x    You must give the person who paid the alimony your SSN or ITIN. Amended tax form 1040x If you do not, you may have to pay a $50 penalty. Amended tax form 1040x Withholding on nonresident aliens. Amended tax form 1040x   If you are a U. Amended tax form 1040x S. Amended tax form 1040x citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. Amended tax form 1040x However, many tax treaties provide for an exemption from withholding for alimony payments. Amended tax form 1040x For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Amended tax form 1040x General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Amended tax form 1040x Payments not alimony. Amended tax form 1040x   Not all payments under a divorce or separation instrument are alimony. Amended tax form 1040x Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. Amended tax form 1040x Example. Amended tax form 1040x Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. Amended tax form 1040x Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. Amended tax form 1040x Neither is the value of your spouse's use of the home. Amended tax form 1040x If they otherwise qualify, you can deduct the payments for utilities as alimony. Amended tax form 1040x Your spouse must report them as income. Amended tax form 1040x If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. Amended tax form 1040x However, if your spouse owned the home, see Example 2 under Payments to a third party, later. Amended tax form 1040x If you owned the home jointly with your spouse, see Table 4. Amended tax form 1040x For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Amended tax form 1040x Child support. Amended tax form 1040x   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. Amended tax form 1040x If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. Amended tax form 1040x irs. Amended tax form 1040x gov/formspubs. Amended tax form 1040x Underpayment. Amended tax form 1040x   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. Amended tax form 1040x Example. Amended tax form 1040x Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. Amended tax form 1040x If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. Amended tax form 1040x If you pay only $3,600 during the year, $2,400 is child support. Amended tax form 1040x You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. Amended tax form 1040x Payments to a third party. Amended tax form 1040x   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. Amended tax form 1040x These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Amended tax form 1040x ), taxes, tuition, etc. Amended tax form 1040x The payments are treated as received by your spouse and then paid to the third party. Amended tax form 1040x Example 1. Amended tax form 1040x Under your divorce decree, you must pay your former spouse's medical and dental expenses. Amended tax form 1040x If the payments otherwise qualify, you can deduct them as alimony on your return. Amended tax form 1040x Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. Amended tax form 1040x Example 2. Amended tax form 1040x Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. Amended tax form 1040x If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. Amended tax form 1040x If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. Amended tax form 1040x However, if you owned the home, see the example under Payments not alimony , earlier. Amended tax form 1040x If you owned the home jointly with your spouse, see Table 4. Amended tax form 1040x Life insurance premiums. Amended tax form 1040x   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. Amended tax form 1040x Payments for jointly-owned home. Amended tax form 1040x   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. Amended tax form 1040x See Table 4. Amended tax form 1040x   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. Amended tax form 1040x If you owned the home, see the example under Payments not alimony , earlier. Amended tax form 1040x Table 4. Amended tax form 1040x Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. Amended tax form 1040x IF you must pay all of the . Amended tax form 1040x . Amended tax form 1040x . Amended tax form 1040x AND your home is . Amended tax form 1040x . Amended tax form 1040x . Amended tax form 1040x THEN you can deduct and your spouse (or former spouse) must include as alimony . Amended tax form 1040x . Amended tax form 1040x . Amended tax form 1040x AND you can claim as an itemized deduction . Amended tax form 1040x . Amended tax form 1040x . Amended tax form 1040x   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). Amended tax form 1040x 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. Amended tax form 1040x     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. Amended tax form 1040x 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. Amended tax form 1040x  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. Amended tax form 1040x Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Amended tax form 1040x Exception for instruments executed before 1985. Amended tax form 1040x   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Amended tax form 1040x A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Amended tax form 1040x A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. Amended tax form 1040x   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. Amended tax form 1040x irs. Amended tax form 1040x gov/formspubs. Amended tax form 1040x Example 1. Amended tax form 1040x In November 1984, you and your former spouse executed a written separation agreement. Amended tax form 1040x In February 1985, a decree of divorce was substituted for the written separation agreement. Amended tax form 1040x The decree of divorce did not change the terms for the alimony you pay your former spouse. Amended tax form 1040x The decree of divorce is treated as executed before 1985. Amended tax form 1040x Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Amended tax form 1040x Example 2. Amended tax form 1040x The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. Amended tax form 1040x In this example, the decree of divorce is not treated as executed before 1985. Amended tax form 1040x The alimony payments are subject to the rules for payments under instruments executed after 1984. Amended tax form 1040x Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. Amended tax form 1040x The payment is in cash. Amended tax form 1040x The instrument does not designate the payment as not alimony. Amended tax form 1040x The spouses are not members of the same household at the time the payments are made. Amended tax form 1040x This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. Amended tax form 1040x There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Amended tax form 1040x The payment is not treated as child support. Amended tax form 1040x Each of these requirements is discussed next. Amended tax form 1040x Cash payment requirement. Amended tax form 1040x   Only cash payments, including checks and money orders, qualify as alimony. Amended tax form 1040x The following do not qualify as alimony. Amended tax form 1040x Transfers of services or property (including a debt instrument of a third party or an annuity contract). Amended tax form 1040x Execution of a debt instrument by the payer. Amended tax form 1040x The use of the payer's property. Amended tax form 1040x Payments to a third party. Amended tax form 1040x   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Amended tax form 1040x See Payments to a third party under General Rules, earlier. Amended tax form 1040x   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. Amended tax form 1040x The payments are in lieu of payments of alimony directly to your spouse. Amended tax form 1040x The written request states that both spouses intend the payments to be treated as alimony. Amended tax form 1040x You receive the written request from your spouse before you file your return for the year you made the payments. Amended tax form 1040x Payments designated as not alimony. Amended tax form 1040x   You and your spouse can designate that otherwise qualifying payments are not alimony. Amended tax form 1040x You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. Amended tax form 1040x For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). Amended tax form 1040x If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Amended tax form 1040x   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. Amended tax form 1040x The copy must be attached each year the designation applies. Amended tax form 1040x Spouses cannot be members of the same household. Amended tax form 1040x   Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. Amended tax form 1040x A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Amended tax form 1040x   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. Amended tax form 1040x Exception. Amended tax form 1040x   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. Amended tax form 1040x Liability for payments after death of recipient spouse. Amended tax form 1040x   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony whether made before or after the death. Amended tax form 1040x If all of the payments would continue, then none of the payments made before or after the death are alimony. Amended tax form 1040x   The divorce or separation instrument does not have to expressly state that the payments cease upon the
Español

Tribal Governments

Official information and services from the U.S. government

The Amended Tax Form 1040x

Amended tax form 1040x 5. Amended tax form 1040x   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Amended tax form 1040x You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Amended tax form 1040x By selecting the method that is best for you, you will have quick and easy access to tax help. Amended tax form 1040x Free help with your tax return. Amended tax form 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. Amended tax form 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amended tax form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amended tax form 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amended tax form 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amended tax form 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amended tax form 1040x gov, download the IRS2Go app, or call 1-800-906-9887. Amended tax form 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amended tax form 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amended tax form 1040x aarp. Amended tax form 1040x org/money/taxaide or call 1-888-227-7669. Amended tax form 1040x For more information on these programs, go to IRS. Amended tax form 1040x gov and enter “VITA” in the search box. Amended tax form 1040x Internet. Amended tax form 1040x    IRS. Amended tax form 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amended tax form 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Amended tax form 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amended tax form 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amended tax form 1040x gov or download the IRS2Go app and select the Refund Status option. Amended tax form 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Amended tax form 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Amended tax form 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax form 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amended tax form 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. Amended tax form 1040x No need to wait on the phone or stand in line. Amended tax form 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Amended tax form 1040x When you reach the response screen, you can print the entire interview and the final response for your records. Amended tax form 1040x New subject areas are added on a regular basis. Amended tax form 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amended tax form 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amended tax form 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amended tax form 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amended tax form 1040x 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 tax form 1040x 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 tax form 1040x You can also ask the IRS to mail a return or an account transcript to you. Amended tax form 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amended tax form 1040x gov or by calling 1-800-908-9946. Amended tax form 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. Amended tax form 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amended tax form 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amended tax form 1040x 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 tax form 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. Amended tax form 1040x gov and enter Where's My Amended Return? in the search box. Amended tax form 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amended tax form 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Amended tax form 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. Amended tax form 1040x gov. Amended tax form 1040x Select the Payment tab on the front page of IRS. Amended tax form 1040x gov for more information. Amended tax form 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amended tax form 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amended tax form 1040x gov. Amended tax form 1040x 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 tax form 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amended tax form 1040x gov. Amended tax form 1040x Request an Electronic Filing PIN by going to IRS. Amended tax form 1040x gov and entering Electronic Filing PIN in the search box. Amended tax form 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. Amended tax form 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amended tax form 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amended tax form 1040x An employee can answer questions about your tax account or help you set up a payment plan. Amended tax form 1040x Before you visit, check the Office Locator on IRS. Amended tax form 1040x 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 tax form 1040x If you have a special need, such as a disability, you can request an appointment. Amended tax form 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amended tax form 1040x Apply for an Employer Identification Number (EIN). Amended tax form 1040x Go to IRS. Amended tax form 1040x gov and enter Apply for an EIN in the search box. Amended tax form 1040x Read the Internal Revenue Code, regulations, or other official guidance. Amended tax form 1040x Read Internal Revenue Bulletins. Amended tax form 1040x Sign up to receive local and national tax news and more by email. Amended tax form 1040x Just click on “subscriptions” above the search box on IRS. Amended tax form 1040x gov and choose from a variety of options. Amended tax form 1040x Phone. Amended tax form 1040x    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amended tax form 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Amended tax form 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amended tax form 1040x gov, or download the IRS2Go app. Amended tax form 1040x 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 tax form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amended tax form 1040x Most VITA and TCE sites offer free electronic filing. Amended tax form 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amended tax form 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amended tax form 1040x 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 tax form 1040x 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 tax form 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Amended tax form 1040x 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 tax form 1040x 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. Amended tax form 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amended tax form 1040x Note, the above information is for our automated hotline. Amended tax form 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Amended tax form 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amended tax form 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amended tax form 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Amended tax form 1040x 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 tax form 1040x You should receive your order within 10 business days. Amended tax form 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amended tax form 1040x 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 tax form 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amended tax form 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amended tax form 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amended tax form 1040x Mail. Amended tax form 1040x   You can send your order for forms, instructions, and publications to the address below. Amended tax form 1040x You should receive a response within 10 business days after your request is received. Amended tax form 1040x Internal Revenue Service 1201 N. Amended tax form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Amended tax form 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amended tax form 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amended tax form 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amended tax form 1040x 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 tax form 1040x You face (or your business is facing) an immediate threat of adverse action. Amended tax form 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amended tax form 1040x   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 tax form 1040x Here's why we can help: TAS is an independent organization within the IRS. Amended tax form 1040x Our advocates know how to work with the IRS. Amended tax form 1040x Our services are free and tailored to meet your needs. Amended tax form 1040x We have offices in every state, the District of Columbia, and Puerto Rico. Amended tax form 1040x   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 www. Amended tax form 1040x irs. Amended tax form 1040x gov/Advocate, or call us toll-free at 1-877-777-4778. Amended tax form 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amended tax form 1040x If you know of one of these broad issues, please report it to us through our Systemic Advisory Management System at www. Amended tax form 1040x irs. Amended tax form 1040x gov/Advocate/Systemic-Advocacy-Management-System-SAMS. Amended tax form 1040x Low Income Taxpayer Clinics. Amended tax form 1040x    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 tax form 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amended tax form 1040x Visit www. Amended tax form 1040x irs. Amended tax form 1040x gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amended tax form 1040x Prev  Up  Next   Home   More Online Publications