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Amending 2011 Tax Return

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Amending 2011 Tax Return

Amending 2011 tax return Publication 575 - Additional Material Table of Contents Worksheet A. Amending 2011 tax return Simplified Method 1. Amending 2011 tax return Enter the total pension or annuity payments received this year. Amending 2011 tax return Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Amending 2011 tax return   2. Amending 2011 tax return Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. Amending 2011 tax return * See Cost (Investment in the Contract) , earlier 2. Amending 2011 tax return   Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Amending 2011 tax return Otherwise, go to line 3. Amending 2011 tax return   3. Amending 2011 tax return Enter the appropriate number from Table 1 below. Amending 2011 tax return But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Amending 2011 tax return 3. Amending 2011 tax return   4. Amending 2011 tax return Divide line 2 by the number on line 3 4. Amending 2011 tax return   5. Amending 2011 tax return Multiply line 4 by the number of months for which this year's payments were made. Amending 2011 tax return If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Amending 2011 tax return Otherwise, go to line 6 5. Amending 2011 tax return   6. Amending 2011 tax return Enter any amounts previously recovered tax free in years after 1986. Amending 2011 tax return This is the amount shown on line 10 of your worksheet for last year 6. Amending 2011 tax return   7. Amending 2011 tax return Subtract line 6 from line 2 7. Amending 2011 tax return   8. Amending 2011 tax return Enter the smaller of line 5 or line 7 8. Amending 2011 tax return   9. Amending 2011 tax return Taxable amount for year. Amending 2011 tax return Subtract line 8 from line 1. Amending 2011 tax return Enter the result, but not less than zero. Amending 2011 tax return Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Amending 2011 tax return  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. Amending 2011 tax return If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. Amending 2011 tax return   10. Amending 2011 tax return Was your annuity starting date before 1987? □ Yes. Amending 2011 tax return STOP. Amending 2011 tax return Do not complete the rest of this worksheet. Amending 2011 tax return  □ No. Amending 2011 tax return Add lines 6 and 8. Amending 2011 tax return This is the amount you have recovered tax free through 2013. Amending 2011 tax return You will need this number if you need to fill out this worksheet next year 10. Amending 2011 tax return   11. Amending 2011 tax return Balance of cost to be recovered. Amending 2011 tax return Subtract line 10 from line 2. Amending 2011 tax return If zero, you will not have to complete this worksheet next year. Amending 2011 tax return The payments you receive next year will generally be fully taxable 11. Amending 2011 tax return   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. Amending 2011 tax return Table 1 for Line 3 Above   IF the age at  annuity starting date was . Amending 2011 tax return . Amending 2011 tax return . Amending 2011 tax return         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . Amending 2011 tax return . Amending 2011 tax return . Amending 2011 tax return AFTER November 18, 1996,  enter on line 3 . Amending 2011 tax return . Amending 2011 tax return . Amending 2011 tax return   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the combined ages at annuity starting date were . Amending 2011 tax return . Amending 2011 tax return . Amending 2011 tax return   THEN enter on line 3 . Amending 2011 tax return . Amending 2011 tax return . Amending 2011 tax return         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Prev  Up  Next   Home   More Online Publications
 
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Page Last Reviewed or Updated: 20-Mar-2014

The Amending 2011 Tax Return

Amending 2011 tax return 8. Amending 2011 tax return   Distributions and Rollovers Table of Contents DistributionsMinimum Required Distributions No Special 10-Year Tax Option Transfer of Interest in 403(b) ContractAfter-tax contributions. Amending 2011 tax return Permissive service credit. Amending 2011 tax return Tax-Free RolloversHardship exception to rollover rules. Amending 2011 tax return Eligible retirement plans. Amending 2011 tax return Nonqualifying distributions. Amending 2011 tax return Second rollover. Amending 2011 tax return Gift Tax Distributions Permissible distributions. Amending 2011 tax return   Generally, a distribution cannot be made from a 403(b) account until the employee: Reaches age 59½, Has a severance from employment, Dies, Becomes disabled, In the case of elective deferrals, encounters financial hardship, or Has a qualified reservist distribution. Amending 2011 tax return In most cases, the payments you receive or that are made available to you under your 403(b) account are taxable in full as ordinary income. Amending 2011 tax return In general, the same tax rules apply to distributions from 403(b) plans that apply to distributions from other retirement plans. Amending 2011 tax return These rules are explained in Publication 575. Amending 2011 tax return Publication 575 also discusses the additional tax on early distributions from retirement plans. Amending 2011 tax return Retired public safety officers. Amending 2011 tax return   If you are an eligible retired public safety officer, distributions of up to $3,000, made directly from your 403(b) plan to pay accident, health, or long-term care insurance, are not included in your taxable income. Amending 2011 tax return The premiums can be for you, your spouse, or your dependents. Amending 2011 tax return   A public safety officer is a law enforcement officer, fire fighter, chaplain, or member of a rescue squad or ambulance crew. Amending 2011 tax return   For additional information, see Publication 575. Amending 2011 tax return Distribution for active reservist. Amending 2011 tax return   The 10% penalty for early withdrawals will not apply to a qualified reservist distribution attributable to elective deferrals from a 403(b) plan. Amending 2011 tax return A qualified reservist distribution is a distribution that is made: To an individual who is a reservist or national guardsman and who was ordered or called to active duty for a period in excess of 179 days or for an indefinite period; and During the period beginning on the date of the order or call to duty and ending at the close of the active duty period. Amending 2011 tax return Minimum Required Distributions You must receive all, or at least a certain minimum, of your interest accruing after 1986 in the 403(b) plan by April 1 of the calendar year following the later of the calendar year in which you become age 70½, or the calendar year in which you retire. Amending 2011 tax return Check with your employer, plan administrator, or provider to find out whether this rule also applies to pre-1987 accruals. Amending 2011 tax return If not, a minimum amount of these accruals must begin to be distributed by the later of the end of the calendar year in which you reach age 75 or April 1 of the calendar year following retirement. Amending 2011 tax return For each year thereafter, the minimum distribution must be made by the last day of the year. Amending 2011 tax return If you do not receive the required minimum distribution, you are subject to a nondeductible 50% excise tax on the difference between the required minimum distribution and the amount actually distributed. Amending 2011 tax return No Special 10-Year Tax Option A distribution from a 403(b) plan does not qualify as a lump-sum distribution. Amending 2011 tax return This means you cannot use the special 10-year tax option to calculate the taxable portion of a 403(b) distribution. Amending 2011 tax return For more information, see Publication 575. Amending 2011 tax return Transfer of Interest in 403(b) Contract Contract exchanges. Amending 2011 tax return   If you transfer all or part of your interest from a 403(b) contract to another 403(b) contract (held in the same plan), the transfer is tax free, and is referred to as a contract exchange. Amending 2011 tax return This was previously known as a 90-24 transfer. Amending 2011 tax return A contract exchange is similar to a 90-24 transfer with one major difference. Amending 2011 tax return Previously, you were able to accomplish the transfer without your employer’s involvement. Amending 2011 tax return After September 24, 2007, all such transfers are accomplished through a contract exchange requiring your employer’s involvement. Amending 2011 tax return In addition, the plan must provide for the exchange and the transferred interest must be subject to the same or stricter distribution restrictions. Amending 2011 tax return Finally, your accumulated benefit after the exchange must be equal to what it was before the exchange. Amending 2011 tax return   Transfers that do not satisfy this rule are plan distributions and are generally taxable as ordinary income. Amending 2011 tax return Plan-to-plan transfers. Amending 2011 tax return   You may also transfer part or all of your interest from a 403(b) plan to another 403(b) plan if you are an employee of (or were formerly employed by) the employer of the plan to which you would like to transfer. Amending 2011 tax return Both the initial plan and the receiving plan must provide for transfers. Amending 2011 tax return Your accumulated benefit after the transfer must be at least equal to what it was before the transfer. Amending 2011 tax return The new plan’s restrictions on distributions must be the same or stricter than those of the original plan. Amending 2011 tax return Tax-free transfers for certain cash distributions. Amending 2011 tax return   A tax-free transfer may also apply to a cash distribution of your 403(b) account from an insurance company that is subject to a rehabilitation, conservatorship, insolvency, or similar state proceeding. Amending 2011 tax return To receive tax-free treatment, you must do all of the following: Withdraw all the cash to which you are entitled in full settlement of your contract rights or, if less, the maximum permitted by the state. Amending 2011 tax return Reinvest the cash distribution in a single policy or contract issued by another insurance company or in a single custodial account subject to the same or stricter distribution restrictions as the original contract not later than 60 days after you receive the cash distribution. Amending 2011 tax return Assign all future distribution rights to the new contract or account for investment in that contract or account if you received an amount that is less than what you are entitled to because of state restrictions. Amending 2011 tax return   In addition to the preceding requirements, you must provide the new insurer with a written statement containing all of the following information: The gross amount of cash distributed under the old contract. Amending 2011 tax return The amount of cash reinvested in the new contract. Amending 2011 tax return Your investment in the old contract on the date you receive your first cash distribution. Amending 2011 tax return   Also, you must attach the following items to your timely filed income tax return in the year you receive the first distribution of cash. Amending 2011 tax return A copy of the statement you gave the new insurer. Amending 2011 tax return A statement that includes: The words ELECTION UNDER REV. Amending 2011 tax return PROC. Amending 2011 tax return 92-44, The name of the company that issued the new contract, and The new policy number. Amending 2011 tax return Direct trustee-to-trustee transfer. Amending 2011 tax return   If you make a direct trustee-to-trustee transfer, from your governmental 403(b) account to a defined benefit governmental plan, it may not be includible in gross income. Amending 2011 tax return   The transfer amount is not includible in gross income if it is made to: Purchase permissive service credits, or Repay contributions and earnings that were previously refunded under a forfeiture of service credit under the plan, or under another plan maintained by a state or local government employer within the same state. Amending 2011 tax return After-tax contributions. Amending 2011 tax return   For distributions beginning after December 31, 2006, after-tax contributions can be rolled over between a 403(b) plan and a defined benefit plan, IRA, or a defined contribution plan. Amending 2011 tax return If the rollover is to or from a 403(b) plan, it must occur through a direct trustee-to-trustee transfer. Amending 2011 tax return Permissive service credit. Amending 2011 tax return   A permissive service credit is credit for a period of service recognized by a defined benefit governmental plan only if you voluntarily contribute to the plan an amount that does not exceed the amount necessary to fund the benefit attributable to the period of service and the amount contributed is in addition to the regular employee contribution, if any, under the plan. Amending 2011 tax return   A permissive service credit may also include service credit for up to 5 years where there is no performance of service, or service credited to provide an increased benefit for service credit which a participant is receiving under the plan. Amending 2011 tax return   Check with your plan administrator as to the type and extent of service that may be purchased by this transfer. Amending 2011 tax return Tax-Free Rollovers You can generally roll over tax free all or any part of a distribution from a 403(b) plan to a traditional IRA or a non-Roth eligible retirement plan, except for any nonqualifying distributions, described later. Amending 2011 tax return You may also roll over any part of a distribution from a 403(b) plan by converting it through a direct rollover, described below, to a Roth IRA. Amending 2011 tax return Conversion amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Amending 2011 tax return See Publication 590 for more information about conversion into a Roth IRA. Amending 2011 tax return Note. Amending 2011 tax return A participant is required to roll over distribution amounts received within 60 days in order for the amount to be treated as nontaxable. Amending 2011 tax return Distribution amounts that are rolled over within the 60 days are not subject to the 10% early distribution penalty. Amending 2011 tax return Rollovers to and from 403(b) plans. Amending 2011 tax return   You can generally roll over tax free all or any part of a distribution from an eligible retirement plan to a 403(b) plan. Amending 2011 tax return Beginning January 1, 2008, distributions from tax-qualified retirement plans and tax-sheltered annuities can be converted by making a direct rollover into a Roth IRA subject to the restrictions that currently apply to rollovers from a traditional IRA into a Roth IRA. Amending 2011 tax return Converted amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Amending 2011 tax return See Publication 590 for more information on conversion into a Roth IRA. Amending 2011 tax return   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Amending 2011 tax return This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Amending 2011 tax return   For more information on rollovers and eligible retirement plans, see Publication 575. Amending 2011 tax return If you roll over money or other property from a 403(b) plan to an eligible retirement plan, see Publication 575 for information about possible effects on later distributions from the eligible retirement plan. Amending 2011 tax return Hardship exception to rollover rules. Amending 2011 tax return   The IRS may waive the 60-day rollover period if the failure to waive such requirement would be against equity or good conscience, including cases of casualty, disaster, or other events beyond the reasonable control of an individual. Amending 2011 tax return   To obtain a hardship exception, you must apply to the IRS for a waiver of the 60-day rollover requirement. Amending 2011 tax return You apply for the waiver by following the general instructions used in requesting a letter ruling. Amending 2011 tax return These instructions are stated in Revenue Procedure 2013-4, 2013-1 I. Amending 2011 tax return R. Amending 2011 tax return B. Amending 2011 tax return 126 available at www. Amending 2011 tax return irs. Amending 2011 tax return gov/irb/2013-01_IRB/ar09. Amending 2011 tax return html, or see the latest annual update. Amending 2011 tax return You must also pay a user fee with the application. Amending 2011 tax return The user fee for a rollover that is less than $50,000 is $500. Amending 2011 tax return For rollovers that are $50,000 or more, see Revenue Procedure 2013-8, 2013-1 I. Amending 2011 tax return R. Amending 2011 tax return B. Amending 2011 tax return 237 available at www. Amending 2011 tax return irs. Amending 2011 tax return gov/irb/2013-01_IRB/ar13. Amending 2011 tax return html, or see the latest annual update. Amending 2011 tax return   In determining whether to grant a waiver, the IRS will consider all relevant facts and circumstances, including: Whether errors were made by the financial institution; Whether you were unable to complete the rollover due to death, disability, hospitalization, incarceration, restrictions imposed by a foreign country, or postal error; Whether you used the amount distributed (for example, in the case of payment by check, whether you cashed the check); and How much time has passed since the date of distribution. Amending 2011 tax return   For additional information on rollovers, see Publication 590. Amending 2011 tax return Eligible retirement plans. Amending 2011 tax return   The following are considered eligible retirement plans. Amending 2011 tax return Individual retirement arrangements. Amending 2011 tax return Roth IRA. Amending 2011 tax return 403(b) plans. Amending 2011 tax return Government eligible 457 plans. Amending 2011 tax return Qualified retirement plans. Amending 2011 tax return  If the distribution is from a designated Roth account, then the only eligible retirement plan is another designated Roth account or a Roth IRA. Amending 2011 tax return Nonqualifying distributions. Amending 2011 tax return   You cannot roll over tax free: Minimum required distributions (generally required to begin at age 70½), Substantially equal payments over your life or life expectancy, Substantially equal payments over the joint lives or life expectancies of your beneficiary and you, Substantially equal payments for a period of 10 years or more, Hardship distributions, or Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or excess annual additions and any allocable gains. Amending 2011 tax return Rollover of nontaxable amounts. Amending 2011 tax return    You may be able to roll over the nontaxable part of a distribution (such as your after-tax contributions) made to another eligible retirement plan, traditional IRA, or Roth IRA. Amending 2011 tax return The transfer must be made either through a direct rollover to an eligible plan that separately accounts for the taxable and nontaxable parts of the rollover or through a rollover to a traditional IRA or Roth IRA. Amending 2011 tax return   If you roll over only part of a distribution that includes both taxable and nontaxable amounts, the amount you roll over is treated as coming first from the taxable part of the distribution. Amending 2011 tax return Direct rollovers of 403(b) plan distributions. Amending 2011 tax return   You have the option of having your 403(b) plan make the rollover directly to a traditional IRA, Roth IRA, or new plan. Amending 2011 tax return Before you receive a distribution, your plan will give you information on this. Amending 2011 tax return It is generally to your advantage to choose this option because your plan will not withhold tax on the distribution if you choose it. Amending 2011 tax return Distribution received by you. Amending 2011 tax return   If you receive a distribution that qualifies to be rolled over, you can roll over all or any part of the distribution. Amending 2011 tax return Generally, you will receive only 80% of the distribution because 20% must be withheld. Amending 2011 tax return If you roll over only the 80% you receive, you must pay tax on the 20% you did not roll over. Amending 2011 tax return You can replace the 20% that was withheld with other money within the 60-day period to make a 100% rollover. Amending 2011 tax return Voluntary deductible contributions. Amending 2011 tax return   For tax years 1982 through 1986, employees could make deductible contributions to a 403(b) plan under the individual retirement arrangement (IRA) rules instead of deducting contributions to a traditional IRA. Amending 2011 tax return   If you made voluntary deductible contributions to a 403(b) plan under these traditional IRA rules, the distribution of all or part of the accumulated deductible contributions may be rolled over if it otherwise qualifies as a distribution you can roll over. Amending 2011 tax return Accumulated deductible contributions are the deductible contributions: Plus Income allocable to the contributions, Gain allocable to the contributions, and Minus Expenses and losses allocable to the contributions, and Distributions from the contributions, income, or gain. Amending 2011 tax return Excess employer contributions. Amending 2011 tax return   The portion of a distribution from a 403(b) plan transferred to a traditional IRA that was previously included in income as excess employer contributions (discussed earlier) is not an eligible rollover distribution. Amending 2011 tax return   Its transfer does not affect the rollover treatment of the eligible portion of the transferred amounts. Amending 2011 tax return However, the ineligible portion is subject to the traditional IRA contribution limits and may create an excess IRA contribution subject to a 6% excise tax (see chapter 1 of Publication 590). Amending 2011 tax return Qualified domestic relations order. Amending 2011 tax return   You may be able to roll over tax free all or any part of an eligible rollover distribution from a 403(b) plan that you receive under a qualified domestic relations order (QDRO). Amending 2011 tax return If you receive the interest in the 403(b) plan as an employee's spouse or former spouse under a QDRO, all of the rollover rules apply to you as if you were the employee. Amending 2011 tax return You can roll over your interest in the plan to a traditional IRA or another 403(b) plan. Amending 2011 tax return For more information on the treatment of an interest received under a QDRO, see Publication 575. Amending 2011 tax return Spouses of deceased employees. Amending 2011 tax return   If you are the spouse of a deceased employee, you can roll over the qualifying distribution attributable to the employee. Amending 2011 tax return You can make the rollover to any eligible retirement plan. Amending 2011 tax return   After you roll money and other property over from a 403(b) plan to an eligible retirement plan, and you take a distribution from that plan, you will not be eligible to receive the capital gain treatment or the special averaging treatment for the distribution. Amending 2011 tax return Second rollover. Amending 2011 tax return   If you roll over a qualifying distribution to a traditional IRA, you can, if certain conditions are satisfied, later roll the distribution into another 403(b) plan. Amending 2011 tax return For more information, see IRA as a holding account (conduit IRA) for rollovers to other eligible plans in chapter 1 of Publication 590. Amending 2011 tax return Nonspouse beneficiary. Amending 2011 tax return   A nonspouse beneficiary may make a direct rollover of a distribution from a 403(b) plan of a deceased participant if the rollover is a direct transfer to an inherited IRA established to receive the distribution. Amending 2011 tax return If the rollover is a direct trustee-to-trustee transfer to an IRA established to receive the distribution: The transfer will be treated as an eligible rollover distribution. Amending 2011 tax return The IRA will be considered an inherited account. Amending 2011 tax return The required minimum distribution rules that apply in instances where the participant dies before the entire interest is distributed will apply to the transferred IRA. Amending 2011 tax return    For more information on IRAs, see Publication 590. Amending 2011 tax return Frozen deposits. Amending 2011 tax return   The 60-day period usually allowed for completing a rollover is extended for any time that the amount distributed is a frozen deposit in a financial institution. Amending 2011 tax return The 60-day period cannot end earlier than 10 days after the deposit ceases to be a frozen deposit. Amending 2011 tax return   A frozen deposit is any deposit that on any day during the 60-day period cannot be withdrawn because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because one or more banks in the state are (or are about to be) bankrupt or insolvent. Amending 2011 tax return Gift Tax If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary at or after your death, you may have made a taxable gift equal to the value of the annuity. Amending 2011 tax return Joint and survivor annuity. Amending 2011 tax return   If the gift is an interest in a joint and survivor annuity where only you and your spouse have the right to receive payments, the gift will generally be treated as qualifying for the unlimited marital deduction. Amending 2011 tax return More information. Amending 2011 tax return   For information on the gift tax, see Publication 559, Survivors, Executors, and Administrators. Amending 2011 tax return Prev  Up  Next   Home   More Online Publications