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

Amending A 2010 Tax Return

Free State Tax Filing Only State Returns1040 InstructionsFile Back Tax Returns Online2012 Irs 1040ez InstructionsFree State Income Tax Filing OnlineH R Block MilitaryTax Act Online FreeStudents Exempt From Income TaxHelp Filling Out 1040xFile Taxes For FreeCan I File My 2010 Taxes In 2013File Taxes Online Free 2011Amend My 2011 TaxesFiling Taxes Online 1040ezIrs 2012 TaxesH&r Block Free File Tax ReturnAmendment For TaxesFree Tax Preparation MilitaryEz104010ezHr Block TaxAarp Tax PreparationHow Do I Amend My 2012 Tax ReturnFill Out 1040ezHow To File Tax Extensions OnlineFree H & R Block OnlineH&r Block Free Online TaxesI Need To Amend My 2011 TaxesHow To Amend A Tax ReturnFree Tax Filing For Low IncomeFile Prior Year Taxes1040nr Online FilingIncome Tax Forms 1040ezOnlinetaxes Hrblock ComHow To Amend A Tax ReturnHnr Block TaxesAmendments1040ez File Online1040 Ez 2011Mississippi State Tax Return Forms 2012

Amending A 2010 Tax Return

Amending a 2010 tax return Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. Amending a 2010 tax return However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Amending a 2010 tax return If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Amending a 2010 tax return Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Amending a 2010 tax return Also include any state and local general sales taxes paid for a leased motor vehicle. Amending a 2010 tax return Do not include sales taxes paid on items used in your trade or business. Amending a 2010 tax return To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. Amending a 2010 tax return You must keep your actual receipts showing general sales taxes paid to use this method. Amending a 2010 tax return Refund of general sales taxes. Amending a 2010 tax return   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. Amending a 2010 tax return If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. Amending a 2010 tax return But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. Amending a 2010 tax return See Recoveries in Pub. Amending a 2010 tax return 525 for details. Amending a 2010 tax return Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. Amending a 2010 tax return You may also be able to add the state and local general sales taxes paid on certain specified items. Amending a 2010 tax return To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Amending a 2010 tax return If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. Amending a 2010 tax return State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Amending a 2010 tax return ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Amending a 2010 tax return   1. Amending a 2010 tax return Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Amending a 2010 tax return $     Next. Amending a 2010 tax return If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Amending a 2010 tax return Otherwise, go to line 2       2. Amending a 2010 tax return Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. Amending a 2010 tax return Enter -0-                   Yes. Amending a 2010 tax return Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Amending a 2010 tax return $       3. Amending a 2010 tax return Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. Amending a 2010 tax return Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Amending a 2010 tax return Enter your local general sales tax rate, but omit the percentage sign. Amending a 2010 tax return For example, if your local general sales tax rate was 2. Amending a 2010 tax return 5%, enter 2. Amending a 2010 tax return 5. Amending a 2010 tax return If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. Amending a 2010 tax return (If you do not know your local general sales tax rate, contact your local government. Amending a 2010 tax return ) 3. Amending a 2010 tax return . Amending a 2010 tax return       4. Amending a 2010 tax return Did you enter -0- on line 2 above?             No. Amending a 2010 tax return Skip lines 4 and 5 and go to line 6             Yes. Amending a 2010 tax return Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Amending a 2010 tax return For example, if your state general sales tax rate is 6%, enter 6. Amending a 2010 tax return 0 4. Amending a 2010 tax return . Amending a 2010 tax return       5. Amending a 2010 tax return Divide line 3 by line 4. Amending a 2010 tax return Enter the result as a decimal (rounded to at least three places) 5. Amending a 2010 tax return . Amending a 2010 tax return       6. Amending a 2010 tax return Did you enter -0- on line 2 above?             No. Amending a 2010 tax return Multiply line 2 by line 3   6. Amending a 2010 tax return $     Yes. Amending a 2010 tax return Multiply line 1 by line 5. Amending a 2010 tax return If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Amending a 2010 tax return Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Amending a 2010 tax return $   8. Amending a 2010 tax return Deduction for general sales taxes. Amending a 2010 tax return Add lines 1, 6, and 7. Amending a 2010 tax return Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Amending a 2010 tax return Be sure to enter “ST” on the dotted line to the left of the entry space 8. Amending a 2010 tax return $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Amending a 2010 tax return    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Amending a 2010 tax return Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Amending a 2010 tax return If married filing separately, do not include your spouse's income. Amending a 2010 tax return Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Amending a 2010 tax return Tax-exempt interest. Amending a 2010 tax return Veterans' benefits. Amending a 2010 tax return Nontaxable combat pay. Amending a 2010 tax return Workers' compensation. Amending a 2010 tax return Nontaxable part of social security and railroad retirement benefits. Amending a 2010 tax return Nontaxable part of IRA, pension, or annuity distributions. Amending a 2010 tax return Do not include rollovers. Amending a 2010 tax return Public assistance payments. Amending a 2010 tax return The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Amending a 2010 tax return Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Amending a 2010 tax return What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. Amending a 2010 tax return If there is no table for your state, the table amount is considered to be zero. Amending a 2010 tax return Multiply the table amount for each state you lived in by a fraction. Amending a 2010 tax return The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Amending a 2010 tax return Enter the total of the prorated table amounts for each state on line 1. Amending a 2010 tax return However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Amending a 2010 tax return Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Amending a 2010 tax return Example. Amending a 2010 tax return You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). Amending a 2010 tax return The table amount for State A is $500. Amending a 2010 tax return The table amount for State B is $400. Amending a 2010 tax return You would figure your state general sales tax as follows. Amending a 2010 tax return State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Amending a 2010 tax return Otherwise, complete a separate worksheet for State A and State B. Amending a 2010 tax return Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Amending a 2010 tax return Line 2. Amending a 2010 tax return   If you checked the “No” box, enter -0- on line 2, and go to line 3. Amending a 2010 tax return If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Amending a 2010 tax return Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Amending a 2010 tax return See the line 1 instructions on this page to figure your 2006 income. Amending a 2010 tax return The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Amending a 2010 tax return Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Amending a 2010 tax return What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. Amending a 2010 tax return If there is no table for your locality, the table amount is considered to be zero. Amending a 2010 tax return Multiply the table amount for each locality you lived in by a fraction. Amending a 2010 tax return The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Amending a 2010 tax return If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Amending a 2010 tax return Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Amending a 2010 tax return Example. Amending a 2010 tax return You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Amending a 2010 tax return The table amount for Locality 1 is $100. Amending a 2010 tax return The table amount for Locality 2 is $150. Amending a 2010 tax return You would figure the amount to enter on line 2 as follows. Amending a 2010 tax return Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Amending a 2010 tax return Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Amending a 2010 tax return   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Amending a 2010 tax return 25%. Amending a 2010 tax return Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Amending a 2010 tax return 25%. Amending a 2010 tax return   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Amending a 2010 tax return 5%. Amending a 2010 tax return Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Amending a 2010 tax return 5%. Amending a 2010 tax return   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Amending a 2010 tax return 0” on line 3. Amending a 2010 tax return Your local general sales tax rate of 4. Amending a 2010 tax return 0% includes the additional 1. Amending a 2010 tax return 0% Arkansas state sales tax rate for Texarkana and the 1. Amending a 2010 tax return 5% sales tax rate for Miller County. Amending a 2010 tax return What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Amending a 2010 tax return Multiply each tax rate for the period it was in effect by a fraction. Amending a 2010 tax return The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Amending a 2010 tax return Enter the total of the prorated tax rates on line 3. Amending a 2010 tax return Example. Amending a 2010 tax return Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Amending a 2010 tax return The rate increased to 1. Amending a 2010 tax return 75% for the period from October 1 through December 31, 2006 (92 days). Amending a 2010 tax return You would enter “1. Amending a 2010 tax return 189” on line 3, figured as follows. Amending a 2010 tax return January 1 - September 30: 1. Amending a 2010 tax return 00 x 273/365 = 0. Amending a 2010 tax return 748   October 1 - December 31: 1. Amending a 2010 tax return 75 x 92/365 = 0. Amending a 2010 tax return 441   Total = 1. Amending a 2010 tax return 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. Amending a 2010 tax return Each locality did not have the same local general sales tax rate. Amending a 2010 tax return You lived in Texarkana, AR, or Los Angeles County, CA. Amending a 2010 tax return   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. Amending a 2010 tax return The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Amending a 2010 tax return Example. Amending a 2010 tax return You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Amending a 2010 tax return The local general sales tax rate for Locality 1 is 1%. Amending a 2010 tax return The rate for Locality 2 is 1. Amending a 2010 tax return 75%. Amending a 2010 tax return You would enter “0. Amending a 2010 tax return 666” on line 3 for the Locality 1 worksheet and “0. Amending a 2010 tax return 585” for the Locality 2 worksheet, figured as follows. Amending a 2010 tax return Locality 1: 1. Amending a 2010 tax return 00 x 243/365 = 0. Amending a 2010 tax return 666   Locality 2: 1. Amending a 2010 tax return 75 x 122/365 = 0. Amending a 2010 tax return 585   Line 6. Amending a 2010 tax return   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. Amending a 2010 tax return If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Amending a 2010 tax return Line 7. Amending a 2010 tax return    Enter on line 7 any state and local general sales taxes paid on the following specified items. Amending a 2010 tax return If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Amending a 2010 tax return A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Amending a 2010 tax return Also include any state and local general sales taxes paid for a leased motor vehicle. Amending a 2010 tax return If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. Amending a 2010 tax return An aircraft or boat, if the tax rate was the same as the general sales tax rate. Amending a 2010 tax return A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. Amending a 2010 tax return Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. Amending a 2010 tax return You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Amending a 2010 tax return Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. Amending a 2010 tax return The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Amending a 2010 tax return In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Amending a 2010 tax return   Do not include sales taxes paid on items used in your trade or business. Amending a 2010 tax return If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Amending a 2010 tax return Prev  Up  Next   Home   More Online Publications
Español

TRICARE Management

TRICARE Management is a part of the military health system, providing health care resources to the uniformed services.

Contact the Agency or Department

Website: TRICARE Management

Contact In-Person: Find a TRICARE Service Center Near You

Address: 7700 Arlington Blvd
Suite 5101

Falls Church, VA 22042-5101

The Amending A 2010 Tax Return

Amending a 2010 tax return 5. Amending a 2010 tax return   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. Amending a 2010 tax return Line 2. Amending a 2010 tax return Lines 3a and 3b. Amending a 2010 tax return Lines 4a and 4b. Amending a 2010 tax return Line 5. Amending a 2010 tax return Line 6. Amending a 2010 tax return Line 7. Amending a 2010 tax return Line 9. Amending a 2010 tax return Line 15. Amending a 2010 tax return Illustrated Example of Form 5074Part I. Amending a 2010 tax return Part II. Amending a 2010 tax return Part III. Amending a 2010 tax return Illustrated Example of Form 8689Part I. Amending a 2010 tax return Part II. Amending a 2010 tax return Part III. Amending a 2010 tax return Part IV. Amending a 2010 tax return Use the following examples to help you complete the correct attachment to your Form 1040. Amending a 2010 tax return The completed form for each example is shown on the pages that follow. Amending a 2010 tax return Illustrated Example of Form 4563 John Black is a U. Amending a 2010 tax return S. Amending a 2010 tax return citizen, single, and under 65. Amending a 2010 tax return He was a bona fide resident of American Samoa during all of 2013. Amending a 2010 tax return John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. Amending a 2010 tax return S. Amending a 2010 tax return corporations) is more than his adjusted filing requirement for single filers under 65. Amending a 2010 tax return (See Filing Requirement if Possession Income Is Excluded in chapter 4. Amending a 2010 tax return ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. Amending a 2010 tax return See Bona Fide Resident of American Samoa in chapter 3. Amending a 2010 tax return Completing Form 4563. Amending a 2010 tax return   John enters his name and social security number at the top of the form. Amending a 2010 tax return Line 1. Amending a 2010 tax return   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. Amending a 2010 tax return Because he is still a bona fide resident, he enters “not ended” in the second blank space. Amending a 2010 tax return Line 2. Amending a 2010 tax return   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. Amending a 2010 tax return Lines 3a and 3b. Amending a 2010 tax return   He checks “No” on line 3a because no family members lived with him. Amending a 2010 tax return He leaves line 3b blank. Amending a 2010 tax return Lines 4a and 4b. Amending a 2010 tax return   He checks “No” on line 4a because he did not maintain a home outside American Samoa. Amending a 2010 tax return He leaves line 4b blank. Amending a 2010 tax return Line 5. Amending a 2010 tax return   He enters the name and address of his employer, Samoa Products Co. Amending a 2010 tax return It is a private American Samoa corporation. Amending a 2010 tax return Line 6. Amending a 2010 tax return   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. Amending a 2010 tax return That was his only trip outside American Samoa during the year. Amending a 2010 tax return Line 7. Amending a 2010 tax return   He enters the $24,000 in wages he received from Samoa Products Co. Amending a 2010 tax return Line 9. Amending a 2010 tax return   He received $220 in dividends from an American Samoa corporation, which he enters here. Amending a 2010 tax return He also received $10,000 of dividends from a U. Amending a 2010 tax return S. Amending a 2010 tax return corporation, but he will enter that amount only on his Form 1040 because the U. Amending a 2010 tax return S. Amending a 2010 tax return dividends do not qualify for the possession exclusion. Amending a 2010 tax return Line 15. Amending a 2010 tax return   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. Amending a 2010 tax return He will not enter his excluded income on Form 1040. Amending a 2010 tax return However, he will attach his completed Form 4563 to his Form 1040. Amending a 2010 tax return Illustrated Example of Form 5074 Tracy Grey is a U. Amending a 2010 tax return S. Amending a 2010 tax return citizen who is a self-employed fisheries consultant with a tax home in New York. Amending a 2010 tax return Her only income for 2013 was net self-employment income of $80,000. Amending a 2010 tax return Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. Amending a 2010 tax return Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. Amending a 2010 tax return She was not a bona fide resident of Guam during 2013. Amending a 2010 tax return Tracy completes Form 1040 (not illustrated), reporting her worldwide income. Amending a 2010 tax return Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. Amending a 2010 tax return All amounts reported on Form 5074 are also reported on her Form 1040. Amending a 2010 tax return See U. Amending a 2010 tax return S. Amending a 2010 tax return Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. Amending a 2010 tax return Completing Form 5074. Amending a 2010 tax return   Tracy enters her name and social security number at the top of the form. Amending a 2010 tax return Part I. Amending a 2010 tax return   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. Amending a 2010 tax return She has no other income from Guam, so the total on line 16 is $20,000. Amending a 2010 tax return Part II. Amending a 2010 tax return   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. Amending a 2010 tax return She enters $1,413 on line 21 and line 28. Amending a 2010 tax return Her adjusted gross income on line 29 is $18,587. Amending a 2010 tax return Part III. Amending a 2010 tax return   Tracy made estimated tax payments of $1,409. Amending a 2010 tax return She enters this amount on line 30, and again on line 34 as the total payments. Amending a 2010 tax return Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. Amending a 2010 tax return In 2013, they received $14,400 in income from the rental of a condominium they own in the U. Amending a 2010 tax return S. Amending a 2010 tax return Virgin Islands (USVI). Amending a 2010 tax return The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. Amending a 2010 tax return They were not bona fide residents of the USVI during the entire tax year. Amending a 2010 tax return The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). Amending a 2010 tax return The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. Amending a 2010 tax return The Morenos also complete Form 8689 to determine how much of their U. Amending a 2010 tax return S. Amending a 2010 tax return tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. Amending a 2010 tax return S. Amending a 2010 tax return Virgin Islands. Amending a 2010 tax return See U. Amending a 2010 tax return S. Amending a 2010 tax return Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. Amending a 2010 tax return The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. Amending a 2010 tax return At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. Amending a 2010 tax return The Virgin Islands Bureau of Internal Revenue will process this copy. Amending a 2010 tax return Completing Form 8689. Amending a 2010 tax return   Juan and Carla enter their names and Juan's social security number at the top of the form. Amending a 2010 tax return Part I. Amending a 2010 tax return   The Morenos enter their income from the USVI in Part I (see later). Amending a 2010 tax return The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. Amending a 2010 tax return The Morenos' total USVI income of $6,700 is entered on line 16. Amending a 2010 tax return Part II. Amending a 2010 tax return   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. Amending a 2010 tax return Their USVI adjusted gross income (AGI) is $6,700. Amending a 2010 tax return Part III. Amending a 2010 tax return   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). Amending a 2010 tax return Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. Amending a 2010 tax return   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. Amending a 2010 tax return Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. Amending a 2010 tax return 122) and enter that as a decimal on line 34. Amending a 2010 tax return They then apply that percentage to the U. Amending a 2010 tax return S. Amending a 2010 tax return tax entered on line 32 to find the amount of U. Amending a 2010 tax return S. Amending a 2010 tax return tax allocated to USVI income ($4,539 x 0. Amending a 2010 tax return 122 = $554), and enter that amount on line 35. Amending a 2010 tax return Part IV. Amending a 2010 tax return   Part IV is used to show payments of income tax to the USVI only. Amending a 2010 tax return The Morenos had no tax withheld by the U. Amending a 2010 tax return S. Amending a 2010 tax return Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. Amending a 2010 tax return They include this amount ($400) in the total payments on Form 1040, line 72. Amending a 2010 tax return On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. Amending a 2010 tax return The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. Amending a 2010 tax return   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. Amending a 2010 tax return They enter this amount on line 45. Amending a 2010 tax return They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. Amending a 2010 tax return The Morenos will pay their USVI tax at the same time they file the copy of their U. Amending a 2010 tax return S. Amending a 2010 tax return income tax return with the U. Amending a 2010 tax return S. Amending a 2010 tax return Virgin Islands. Amending a 2010 tax return This image is too large to be displayed in the current screen. Amending a 2010 tax return Please click the link to view the image. Amending a 2010 tax return Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. Amending a 2010 tax return Please click the link to view the image. Amending a 2010 tax return Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. Amending a 2010 tax return Please click the link to view the image. Amending a 2010 tax return Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications