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Amending My Tax Return

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Amending My Tax Return

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Tax Information For International Businesses

Foreign Account Tax Compliance Act
FATCA will increase information reporting by foreign financial institutions, non-financial foreign entities, and certain U.S. persons holding financial assets outside the United States.

2012 Offshore Voluntary Disclosure Program
The IRS offers an offshore voluntary disclosure program to help people get current with their taxes. The current program is open for an indefinite period until otherwise announced.

Transfer Pricing Audit Roadmap Now Available
The Transfer Pricing Audit Roadmap is a toolkit organized around a notional 24 month audit timeline. It provides recommended audit procedures and links to reference material. It is not intended as a template. Every transfer pricing case is unique and requires the exercise of judgment and discretion.

Help with Tax Questions - International Taxpayers
If you've looked around our site and still didn't find the answer to your general tax question for International Taxpayers, we'd like to help.

Qualified Intermediaries (QI)
A Qualified Intermediary (QI) is any foreign intermediary (or foreign branch of a U.S. intermediary) that has entered into a qualified intermediary withholding agreement with the IRS. A QI is entitled to certain simplified withholding and reporting rules.

U.S. Withholding Agent Program
Focus enforcing compliance through examinations and voluntary compliance of withholding tax on foreign payments. Responsibilities include coordinating exams and training exam teams, consulting with internal/externals stakeholders, and providing guidance to ensure consistent treatment for taxpayers.

Internal Revenue Service International Visitors' Program (IVP)
The purpose of the International Visitors Program is to introduce the Internal Revenue Service as one of the world's premier tax systems to interested countries.

Income from Abroad is Taxable
There have been recent reports about the interest of the Internal Revenue Service (IRS) in taxpayers with bank accounts in Liechtenstein. The IRS' interest, however, extends beyond bank accounts in Liechtenstein to financial accounts anywhere in the world. The IRS reminds you to report your worldwide income on your U.S. tax return and lists the possible consequences of hiding income overseas.

U.S. Citizens by Birth or through a U.S. Citizen Parent
All persons born in the United States are U.S. citizens. This is the case regardless of the tax or immigration status of a persons parents. Furthermore, a person born outside the United States may also be a U.S. citizen at birth if at least one parent is a U.S. citizen and has lived in the United States for a period of time.

U.S. Citizens and Resident Aliens Abroad
This section covers tax topics for U.S. citizens or resident aliens living overseas.

Taxation of Nonresident Aliens
The U.S. source income of nonresident aliens is subject to U.S. taxation.

Taxation of U.S. Resident Aliens
A resident alien's income is generally subject to tax in the same manner as a U.S. citizen.

Foreign Students and Scholars
Aliens temporarily present in the United States as students, trainees, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.

Tax Withholding on Foreign Persons
This section covers tax withholding topics for payments made to U.S. citizens abroad or aliens employed both in the United States and abroad. This section also covers tax withholding and reporting rules on payments of U.S. source income made to foreign persons.

Tax Treaties
Tax treaties may allow residents of foreign countries to be taxed at a reduced rate, or to be exempt from U.S. income taxes on certain items of income they receive from sources within the United States.

Taxpayer Identification Numbers (TIN)
A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws.

Taxation of Foreign Athletes and Entertainers
This section describes the special rules which affect the taxation of foreign athletes and entertainers who have income sourced in the United States.

Alien Taxation - Certain Essential Concepts
This section describes certain essential concepts involved in the taxation of aliens.

Classification of Taxpayers for U.S. Tax Purposes
This section will help you determine if you are a "Foreign Person" or a "United States person" for U.S. tax purposes.

Determining Alien Tax Status
If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet the Green Card test or the Substantial Presence test.

Taxation of Dual-Status Aliens
You are a dual-status alien when you have been both a resident alien and a nonresident alien in the same tax year.

Special Categories of Alien Workers
For U.S. tax purposes, Au Pairs and Farm Workers may be treated differently than others.

Report of Foreign Bank and Financial Accounts (FBAR)
If you own a foreign bank account, brokerage account, mutual fund, unit trust, or other financial account, then you may be required to report the account yearly to the Internal Revenue Service.

Employees of Foreign Governments or International Organizations
The wages paid to employees of foreign governments and international organizations are not usually taxable, but may be taxable in the case of U.S. citizens and resident aliens.

New Developments in International Taxation
This section provides the latest news on international taxes.

Miscellaneous International Tax Issues
This section covers subjects not previously discussed.

Frequently Asked Questions - International Taxpayers
Frequently Asked Questions for Aliens and U.S. Citizens Living Abroad

Page Last Reviewed or Updated: 25-Mar-2014

 

The Amending My Tax Return

Amending my tax return Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Amending my tax return Tax questions. Amending my tax return Useful Items - You may want to see: Reminders Future developments. Amending my tax return  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. Amending my tax return IRS. Amending my tax return gov/pub721. Amending my tax return Phased retirement. Amending my tax return   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. Amending my tax return This new program will allow eligible employees to begin receiving annuity payments while working part-time. Amending my tax return For more information, go to the Office of Personnel Management (OPM) website at www. Amending my tax return opm. Amending my tax return gov. Amending my tax return Roth Thrift Savings Plan (TSP) balance. Amending my tax return  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. Amending my tax return Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Amending my tax return Qualified distributions from a Roth TSP are not included in your income. Amending my tax return See Thrift Savings Plan in Part II for more information. Amending my tax return Rollovers. Amending my tax return  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. Amending my tax return See Rollover Rules in Part II. Amending my tax return Rollovers by surviving spouse. Amending my tax return  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. Amending my tax return See Rollover Rules in Part II. Amending my tax return Thrift Savings Plan (TSP) beneficiary participant accounts. Amending my tax return  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). Amending my tax return The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. Amending my tax return Benefits for public safety officer's survivors. Amending my tax return  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. Amending my tax return For more information, see Dependents of public safety officers in Part IV. Amending my tax return Uniformed services Thrift Savings Plan (TSP) accounts. Amending my tax return  If you have a uniformed services TSP account, it may include contributions from combat zone pay. Amending my tax return This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. Amending my tax return However, any earnings on those contributions are subject to tax when they are distributed. Amending my tax return The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Amending my tax return If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. Amending my tax return You can get more information from the TSP website, www. Amending my tax return tsp. Amending my tax return gov, or the TSP Service Office. Amending my tax return Photographs of missing children. Amending my tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amending my tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amending my 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 my tax return Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. Amending my tax return These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Amending my tax return Tax rules for annuity benefits. Amending my tax return   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. Amending my tax return The rest of your benefits are taxable. Amending my tax return If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. Amending my tax return If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. Amending my tax return See Part II, Rules for Retirees . Amending my tax return Thrift Savings Plan. Amending my tax return   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. Amending my tax return This plan is similar to private sector 401(k) plans. Amending my tax return You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. Amending my tax return The contributions and earnings on them are not taxed until they are distributed to you. Amending my tax return Also the TSP offers a Roth TSP option. Amending my tax return Contributions to this type of balance are after tax and qualified distributions from the account are tax free. Amending my tax return See Thrift Savings Plan in Part II. Amending my tax return Comments and suggestions. Amending my tax return   We welcome your comments about this publication and your suggestions for future editions. Amending my tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amending my tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amending my tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amending my tax return   You can send your comments from www. Amending my tax return irs. Amending my tax return gov/formspubs/. Amending my tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. Amending my 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 my tax return Ordering forms and publications. Amending my tax return   Visit www. Amending my tax return irs. Amending my 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 days after your request is received. Amending my tax return Internal Revenue Service 1201 N. Amending my tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amending my tax return   If you have a tax question, check the information available on IRS. Amending my tax return gov or call 1-800-829-1040. Amending my tax return We cannot answer tax questions sent to either of the above addresses. Amending my tax return Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amending my tax return 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Amending my tax return Prev  Up  Next   Home   More Online Publications