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Amending Taxes

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Amending Taxes

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

The Amending Taxes

Amending taxes 15. Amending taxes   Examination and Appeal Procedures If your excise tax return is examined and you disagree with the findings, you can get information about audit and appeal procedures from Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Amending taxes An unagreed case involving an excise tax covered in this publication differs from other tax cases in that you can only contest it in court after payment of the tax by filing suit for a refund in the United States District Court or the United States Court of Federal Claims. Amending taxes Prev  Up  Next   Home   More Online Publications