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Amended Tax

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Amended Tax

Amended tax Index A Accrual foreign taxes, adjustments, You may have to post a bond. Amended tax Accrual method of accounting, Accrual method of accounting. Amended tax Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. Amended tax S. Amended tax losses, U. Amended tax S. Amended tax Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. Amended tax Beneficiary, Partner or S corporation shareholder. Amended tax Bond, income tax, You may have to post a bond. Amended tax Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. Amended tax Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. Amended tax Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. Amended tax Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. Amended tax , Income from controlled foreign corporations. Amended tax Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. Amended tax Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. Amended tax E Economic benefits, Specific economic benefit. Amended tax Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. Amended tax Export financing interest, Export financing interest. Amended tax Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. Amended tax Foreign corporation–U. Amended tax S. Amended tax shareholders, filing requirements, Taxes of U. Amended tax S. Amended tax Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. Amended tax Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. Amended tax S. Amended tax dollars. Amended tax Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. Amended tax S. Amended tax partners, filing requirement, Taxes of U. Amended tax S. Amended tax Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. Amended tax , Foreign tax refund. Amended tax Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. Amended tax Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. Amended tax Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. Amended tax S. Amended tax Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. Amended tax 8833, Report required. Amended tax 8865, Taxes of U. Amended tax S. Amended tax Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. Amended tax Functional currency, Translating foreign currency into U. Amended tax S. Amended tax dollars. Amended tax G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. Amended tax I Income from sources in U. Amended tax S. Amended tax possessions, Determining the source of income from U. Amended tax S. Amended tax possessions. Amended tax Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. Amended tax Interest, Penalties and interest. Amended tax Interest expense, apportioning, Interest expense. Amended tax International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. Amended tax Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. Amended tax S. Amended tax , U. Amended tax S. Amended tax Losses Allocation of, U. Amended tax S. Amended tax Losses Lump-sum distributions, Lump-Sum Distribution M Making or changing your choice, Making or Changing Your Choice Married couples Carryback and carryover, Married Couples Joint return, Joint return. Amended tax Mineral income, foreign,, Taxes on Foreign Mineral Income Mutual fund distributions, Mutual fund shareholder. Amended tax , Passive income. Amended tax Mutual fund shareholder, Mutual fund shareholder. Amended tax N Nonresident aliens, Nonresident Aliens Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination O Overall foreign loss, Overall foreign loss. Amended tax P Partner, Partner or S corporation shareholder. Amended tax , Partnership distributive share. Amended tax , Foreign Taxes From a Partnership or an S Corporation Passive category income, Passive Category Income Penalties, Failure-to-notify penalty. Amended tax , Penalties and interest. Amended tax Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. Amended tax Failure to file Form 5713, Penalty for failure to file. Amended tax Failure to notify, foreign tax change, Failure-to-notify penalty. Amended tax Failure to report treaty information, Report required. Amended tax Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. Amended tax Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. Amended tax S. Amended tax dollars. Amended tax Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. Amended tax Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. Amended tax Reporting requirements (international boycott), Reporting requirements. Amended tax Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. Amended tax , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. Amended tax Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. Amended tax Social security taxes, Pension, unemployment, and disability fund payments. Amended tax Source of compensation for labor or personal services Alternative basis, Alternative basis. Amended tax Multi-year compensation, Multi-year compensation. Amended tax Time basis, Time basis. Amended tax Transportation income, Transportation Income State income taxes, State income taxes. Amended tax Subsidy, Subsidy received. Amended tax T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. Amended tax S. Amended tax , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. Amended tax S. Amended tax dollars. Amended tax U U. Amended tax S. Amended tax citizens, U. Amended tax S. Amended tax Citizens U. Amended tax S. Amended tax losses Allocation of, U. Amended tax S. Amended tax Losses U. Amended tax S. Amended tax possessions, U. Amended tax S. Amended tax possessions. Amended tax Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. Amended tax , Carryback and Carryover W Wages, Wages completely excluded. Amended tax When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications
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The Amended Tax

Amended tax 1. Amended tax   Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). Amended tax These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). Amended tax In addition, the following are subject to the tax on unrelated business income. Amended tax Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). Amended tax State and municipal colleges and universities. Amended tax Qualified state tuition programs. Amended tax Medical savings accounts (MSAs) described in section 220(d). Amended tax Coverdell savings accounts described in section 530. Amended tax U. Amended tax S. Amended tax instrumentalities. Amended tax   A corporation that is a U. Amended tax S. Amended tax instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. Amended tax Colleges and universities. Amended tax   Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. Amended tax As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). Amended tax   The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. Amended tax It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. Amended tax If the business activity is unrelated, the income in both instances will be subject to the tax. Amended tax If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. Amended tax Title-holding corporations. Amended tax   When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. Amended tax   Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. Amended tax However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. Amended tax Example. Amended tax X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. Amended tax During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. Amended tax X also receives $100,000 from source N, which is not related to A's exempt function. Amended tax X and A file a consolidated return for the tax year. Amended tax X has unrelated business income of $100,000. Amended tax Prev  Up  Next   Home   More Online Publications