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Amending A 2010 Tax Return

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Amending A 2010 Tax Return

Amending a 2010 tax return Part One -   The Income Tax Return The four chapters in this part provide basic information on the tax system. Amending a 2010 tax return They take you through the first steps of filling out a tax return—such as deciding what your filing status is, how many exemptions you can take, and what form to file. Amending a 2010 tax return They also discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. Amending a 2010 tax return Table of Contents 1. Amending a 2010 tax return   Filing InformationWhat's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Amending a 2010 tax return Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft 2. Amending a 2010 tax return   Filing StatusWhat's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Amending a 2010 tax return Divorce and remarriage. Amending a 2010 tax return Annulled marriages. Amending a 2010 tax return Head of household or qualifying widow(er) with dependent child. Amending a 2010 tax return Considered married. Amending a 2010 tax return Same-sex marriage. Amending a 2010 tax return Spouse died during the year. Amending a 2010 tax return Married persons living apart. Amending a 2010 tax return Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child 3. Amending a 2010 tax return   Personal Exemptions and DependentsWhat's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Amending a 2010 tax return Taxpayer identification numbers for aliens. Amending a 2010 tax return Taxpayer identification numbers for adoptees. Amending a 2010 tax return 4. Amending a 2010 tax return   Tax Withholding and Estimated TaxWhat's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 Prev  Up  Next   Home   More Online Publications
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Estate and Gift Taxes

Estate Tax
The estate tax is a tax on your right to transfer property at your death. It consists of an accounting of everything you own or have certain interests in at the date of death.

Frequently Asked Questions on Estate Taxes
Find some of the more common questions dealing with basic estate tax issues.

Gift Tax
If you give someone money or property during your life, you may be subject to federal gift tax.

Frequently Asked Questions on Gift Taxes
Find some of the more common questions dealing with gift tax issues as well as some examples of how different types of gifts are treated.

Filing Estate and Gift Tax Returns
Learn when to file estate and gift taxes, where to send your returns, and get contact information if you need help.

What's New - Estate and Gift Tax
Stay up to date with the tax law changes related to estate and gift taxes.

References/Related Topics

Page Last Reviewed or Updated: 29-Jan-2014

The Amending A 2010 Tax Return

Amending a 2010 tax return Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. Amending a 2010 tax return Ordering forms and publications. Amending a 2010 tax return Tax questions. Amending a 2010 tax return What's New Alternative minimum tax exemption increased. Amending a 2010 tax return  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). Amending a 2010 tax return Earned income credit. Amending a 2010 tax return  The maximum amount of income you can earn and still get the credit has increased. Amending a 2010 tax return You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. Amending a 2010 tax return For more information, see Earned Income Credit , later. Amending a 2010 tax return Exemption phaseout. Amending a 2010 tax return  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Amending a 2010 tax return For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Amending a 2010 tax return For more information, see Phaseout of Exemptions in Publication 501. Amending a 2010 tax return Limit on itemized deductions. Amending a 2010 tax return   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. Amending a 2010 tax return See Overall limitation , later. Amending a 2010 tax return Medical and dental expenses. Amending a 2010 tax return   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. Amending a 2010 tax return 5% of their adjusted gross income (10% for taxpayers under 65). Amending a 2010 tax return Same-sex marriages. Amending a 2010 tax return  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Amending a 2010 tax return For more information, see Publication 501. Amending a 2010 tax return Reminders Future developments. Amending a 2010 tax return  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. Amending a 2010 tax return irs. Amending a 2010 tax return gov/pub554. Amending a 2010 tax return Tax return preparers. Amending a 2010 tax return  Choose your preparer carefully. Amending a 2010 tax return If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. Amending a 2010 tax return Remember, however, that you are still responsible for the accuracy of every item entered on your return. Amending a 2010 tax return If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. Amending a 2010 tax return Sale of home by surviving spouse. Amending a 2010 tax return  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Amending a 2010 tax return For more information, see Sale of Home , later. Amending a 2010 tax return Third party designee. Amending a 2010 tax return  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Amending a 2010 tax return This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Amending a 2010 tax return It also allows your designee to perform certain actions. Amending a 2010 tax return See your income tax return instructions for details. Amending a 2010 tax return Employment tax withholding. Amending a 2010 tax return  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. Amending a 2010 tax return Photographs of missing children. Amending a 2010 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amending a 2010 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amending a 2010 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amending a 2010 tax return Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. Amending a 2010 tax return The publication will help you determine if you need to file a return and, if so, what items to report on your return. Amending a 2010 tax return Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. Amending a 2010 tax return Table I has a list of questions you may have about filing your federal tax return. Amending a 2010 tax return To the right of each question is the location of the answer in this publication. Amending a 2010 tax return Also, at the back of this publication there is an index to help you search for the topic you need. Amending a 2010 tax return While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. Amending a 2010 tax return The following are some examples. Amending a 2010 tax return Higher gross income threshold for filing. Amending a 2010 tax return You must be age 65 or older at the end of the year to get this benefit. Amending a 2010 tax return You are considered age 65 on the day before your 65th birthday. Amending a 2010 tax return Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Amending a 2010 tax return Higher standard deduction. Amending a 2010 tax return If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Amending a 2010 tax return You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Amending a 2010 tax return Credit for the elderly or the disabled. Amending a 2010 tax return If you qualify, you may benefit from the credit for the elderly or the disabled. Amending a 2010 tax return To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. Amending a 2010 tax return Return preparation assistance. Amending a 2010 tax return   The IRS wants to make it easier for you to file your federal tax return. Amending a 2010 tax return You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. Amending a 2010 tax return Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Amending a 2010 tax return   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. Amending a 2010 tax return For the VITA/TCE site nearest you, contact your local IRS office. Amending a 2010 tax return For more information, see Free help with your tax return under How To Get Tax Help. Amending a 2010 tax return   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. Amending a 2010 tax return When asked, be ready to press in or speak your 5-digit ZIP code. Amending a 2010 tax return Or, you can visit their website on the Internet at www. Amending a 2010 tax return aarp. Amending a 2010 tax return org/money/taxaide. Amending a 2010 tax return Comments and suggestions. Amending a 2010 tax return   We welcome your comments about this publication and your suggestions for future editions. Amending a 2010 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amending a 2010 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amending a 2010 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amending a 2010 tax return   You can send your comments from www. Amending a 2010 tax return irs. Amending a 2010 tax return gov/formspubs/. Amending a 2010 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. Amending a 2010 tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amending a 2010 tax return Ordering forms and publications. Amending a 2010 tax return   Visit www. Amending a 2010 tax return irs. Amending a 2010 tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. Amending a 2010 tax return Internal Revenue Service 1201 N. Amending a 2010 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amending a 2010 tax return   If you have a tax question, check the information available on IRS. Amending a 2010 tax return gov or call 1-800-829-1040. Amending a 2010 tax return We cannot answer tax questions sent to either of the above addresses. Amending a 2010 tax return Table I. Amending a 2010 tax return What You Should Know About Federal Taxes Note. Amending a 2010 tax return The following is a list of questions you may have about filling out your federal income tax return. Amending a 2010 tax return  To the right of each question is the location of the answer in this publication. Amending a 2010 tax return What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. Amending a 2010 tax return Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. Amending a 2010 tax return How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. Amending a 2010 tax return Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. Amending a 2010 tax return What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. Amending a 2010 tax return How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. Amending a 2010 tax return Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. Amending a 2010 tax return What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. Amending a 2010 tax return Must I make estimated tax payments? See chapter 6. Amending a 2010 tax return How do I contact the IRS or get more information? See chapter 7. Amending a 2010 tax return Prev  Up  Next   Home   More Online Publications