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E File Amended Return

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E File Amended Return

E file amended return Index A Abatement of interest (see Interest, abatement) Appeal rights, Appeal Rights, Appeals to the Courts, Tax Court, District Court and Court of Federal Claims (see also Tax Court) Assistance (see Tax help) Authorization, third party, Third party authorization. E file amended return B Burden of proof, Burden of proof. E file amended return C Civil action (see Waivers, tax suits, civil action) Claim for refund, Claims for Refund Disallowance, Explanation of Any Claim for Refund Disallowance Estates on installment method, Claim for refund by estates electing the installment method of payment. E file amended return Periods of financial disability, Periods of financial disability. E file amended return Comments on publication, Comments and suggestions. E file amended return Communications, privileged, Confidentiality privilege. E file amended return , Confidentiality privilege. E file amended return Confidentiality, Confidentiality privilege. E file amended return , Confidentiality privilege. E file amended return D Disability (see Financial disability, periods of) Disaster areas, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions E Employment status, Tax Court review of, Jurisdiction for determination of employment status. E file amended return Estates Claim for refund, Claim for refund by estates electing the installment method of payment. E file amended return Examination of returns, Examination of Returns F Fast track mediation, Fast track mediation. E file amended return Financial disability, periods of Claim for refund, Periods of financial disability. E file amended return Form 8379, Injured spouse exception. E file amended return 8857, Form 8857. E file amended return Free tax services, Free help with your tax return. E file amended return H Help (see Tax help) I Injured spouse, Injured spouse exception. E file amended return Innocent spouse relief, Tax Court review of request for relief from joint and several liability on a joint return. E file amended return , Relief from joint and several liability on a joint return. E file amended return Installment agreement, Installment Agreement Request Installment method Estates, claim for refund by, Claim for refund by estates electing the installment method of payment. E file amended return Interest Abatement Disaster areas, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Error or delay by IRS, Abatement of Interest Due to Error or Delay by the IRS Terrorist attacks, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Netting, overlapping underpayments and overpayments, Interest Netting Suspended, Suspension of interest and penalties. E file amended return J Joint and several liability, relief from, Tax Court review of request for relief from joint and several liability on a joint return. E file amended return , Relief from joint and several liability on a joint return. E file amended return L Losses Disaster area, Disaster area claims for refund. E file amended return Low Income Taxpayer Clinics, Low Income Taxpayer Clinics. E file amended return M Mediation, fast track, Fast track mediation. E file amended return More information, Useful Items - You may want to see: N Notice of deficiency Timely mailing, Suspension of interest and penalties. E file amended return Notices Third party contacts, Notice of IRS contact of third parties. E file amended return O Offer in compromise, Offer in Compromise Overpayments Offsets against state tax, Offset of past-due state income tax obligations against overpayments. E file amended return P Penalties, suspended, Suspension of interest and penalties. E file amended return Practitioners, federally authorized Confidential communications, Confidentiality privilege. E file amended return , Confidentiality privilege. E file amended return Presidentially declared disaster, Disaster area claims for refund. E file amended return Publications (see Tax help) R Refund, Claims for Refund, Periods of financial disability. E file amended return , Offset of past-due state income tax obligations against overpayments. E file amended return Reduced, Reduced Refund Refund deadline postponement, Postponed refund deadlines. E file amended return Refund or credit before court decision, Refund or Credit of Overpayments Before Final Determination Rights Communications, privileged, Confidentiality privilege. E file amended return , Confidentiality privilege. E file amended return Requests to waive, Prohibition on requests to taxpayers to give up rights to bring civil action. E file amended return S Suggestions for publication, Comments and suggestions. E file amended return T Tax Court, Appeals to the Courts, Tax Court Employment status, review of, Jurisdiction for determination of employment status. E file amended return Innocent spouse relief, review of request for, Tax Court review of request for relief from joint and several liability on a joint return. E file amended return Refund or credit before decision, Refund or Credit of Overpayments Before Final Determination Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. E file amended return Taxpayer Advocate Service, Taxpayer Advocate Service. E file amended return Terrorist attacks, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Third party authorization, Third party authorization. E file amended return TTY/TDD information, How To Get Tax Help W Waivers Tax suits, civil action, Prohibition on requests to taxpayers to give up rights to bring civil action. E file amended return Z Zero rate, overlapping periods of interest (see Interest, netting) Prev  Up     Home   More Online Publications
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The E File Amended Return

E file amended return Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. E file amended return Tax questions. E file amended return Useful Items - You may want to see: What's New SE tax rate. E file amended return  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. E file amended return 4%. E file amended return The Medicare (HI) portion of the SE tax remains 2. E file amended return 9%. E file amended return As a result, the SE tax rate returns to 15. E file amended return 3%. E file amended return For more information, see the Instructions for Schedule SE (Form 1040). E file amended return Earnings subject to social security. E file amended return  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. E file amended return For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. E file amended return Additional Medicare Tax. E file amended return  Beginning in 2013, a 0. E file amended return 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. E file amended return For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. E file amended return Modified AGI limit for traditional IRA contributions increased. E file amended return  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. E file amended return If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. E file amended return Modified AGI limit for Roth IRA contributions increased. E file amended return  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. E file amended return Earned income credit (EIC). E file amended return  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. E file amended return You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. E file amended return Reminders Future developments. E file amended return . E file amended return   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. E file amended return irs. E file amended return gov/pub517. E file amended return Photographs of missing children. E file amended return  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. E file amended return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file amended 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. E file amended return Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. E file amended return Social security and Medicare taxes are collected under one of two systems. E file amended return Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. E file amended return Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. E file amended return No earnings are subject to both systems. E file amended return Table 1. E file amended return Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. E file amended return Do not rely on this table alone. E file amended return Also read the discussion for the class in the following pages. E file amended return Class Covered under FICA? Covered under SECA? Minister NO. E file amended return Your ministerial earnings are exempt. E file amended return YES, if you do not have an approved exemption from the IRS. E file amended return   NO, if you have an approved exemption. E file amended return Member of a religious order who has not taken a vow of poverty NO. E file amended return Your ministerial earnings are exempt. E file amended return YES, if you do not have an approved exemption from the IRS. E file amended return   NO, if you have an approved exemption. E file amended return Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. E file amended return   NO, if neither of the above applies. E file amended return NO. E file amended return Your ministerial earnings are exempt. E file amended return Christian Science practitioner or reader NO. E file amended return Your ministerial earnings are exempt. E file amended return YES, if you do not have an approved exemption from the IRS. E file amended return   NO, if you have an approved exemption. E file amended return Religious worker (church employee) YES, if your employer did not elect to exclude you. E file amended return    NO, if your employer elected to exclude you. E file amended return YES, if your employer elected to exclude you from FICA. E file amended return   NO, if you are covered under FICA. E file amended return Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. E file amended return    NO, if you have an approved exemption. E file amended return YES, if you are self-employed and do not have an approved exemption from the IRS. E file amended return   NO, if you have an approved exemption. E file amended return * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. E file amended return In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. E file amended return 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. E file amended return Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. E file amended return Medicare wages and self-employment income are combined to determine if income exceeds the threshold. E file amended return A self-employment loss is not considered for purposes of this tax. E file amended return RRTA compensation is separately compared to the threshold. E file amended return There is no employer match for Additional Medicare Tax. E file amended return For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. E file amended return This publication contains information for the following classes of taxpayers. E file amended return Ministers. E file amended return Members of a religious order. E file amended return Christian Science practitioners and readers. E file amended return Religious workers (church employees). E file amended return Members of a recognized religious sect. E file amended return Note. E file amended return Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. E file amended return This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. E file amended return Which earnings are taxed under FICA and which under SECA. E file amended return See Table 1 above. E file amended return How a member of the clergy can apply for an exemption from self-employment tax. E file amended return How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. E file amended return How a member of the clergy or religious worker figures net earnings from self-employment. E file amended return This publication also covers certain income tax rules of interest to ministers and members of a religious order. E file amended return A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. E file amended return In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. E file amended return You will find these worksheets right after the Comprehensive Example . E file amended return Note. E file amended return In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. E file amended return Comments and suggestions. E file amended return   We welcome your comments about this publication and your suggestions for future editions. E file amended return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. E file amended return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. E file amended return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E file amended return   You can send your comments from www. E file amended return irs. E file amended return gov/formspubs/. E file amended return Click on “More Information” and then on “Give us feedback”. E file amended 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. E file amended return Ordering forms and publications. E file amended return   Visit www. E file amended return irs. E file amended 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. E file amended return Internal Revenue Service 1201 N. E file amended return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. E file amended return   If you have a tax question, check the information available on IRS. E file amended return gov or call 1-800-829-1040. E file amended return We cannot answer tax questions sent to either of the above addresses. E file amended return Useful Items - You may want to see: Publication 54 Tax Guide for U. E file amended return S. E file amended return Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. E file amended return S. E file amended return Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. E file amended return   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. E file amended return Prev  Up  Next   Home   More Online Publications