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Efile 1040x Form

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Efile 1040x Form

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

If you need a business registration number from one of the states listed on this page, all you need to do is click on one of the links below. You will leave the IRS Web site and enter the state Web site.

If you are from one of these states and you also want to get a federal Employer Identification Number (EIN), you may obtain both your state and federal information in one session.  Here’s how it works!  

  1. Click on the link below to access your state’s Web site.
  2. Provide the requested information in the state application.
  3. You’ll then be directed to the IRS Web site’s online EIN application.
  4. Provide any additional information necessary to assign your EIN.
  5. Close the IRS Web site’s browser after obtaining your EIN.
  6. Enter your new EIN in the state application.

Important Information about the Online EIN Application

The online EIN application is available for all entities whose principal business, office or agency, or legal residence (in the case of an individual), is located in the United States or U.S. Territories. The principal officer, general partner, grantor, owner, trustor, etc., must have a valid Taxpayer Identification Number (Social Security Number, Employer Identification Number, or Individual Taxpayer Identification Number) in order to use the online application.

If you are a third party, you must retain on file a completed copy of the Form SS-4 signed by the customer, and the signed statement authorizing you to file the online application.

Need to Know More?

If you have any questions about the state Web site, please access the state Web site link below for more information. If you have questions about obtaining your federal EIN, access Employer ID Numbers (EINs) for more information.

New York

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Page Last Reviewed or Updated: 27-Nov-2013

The Efile 1040x Form

Efile 1040x form 10. Efile 1040x form   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. Efile 1040x form Adjusted gross income. Efile 1040x form Distributions received by spouse. Efile 1040x form Testing period. Efile 1040x form If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Efile 1040x form This credit could reduce the federal income tax you pay dollar for dollar. Efile 1040x form Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. Efile 1040x form You are not under age 18. Efile 1040x form You are not a full-time student (explained next). Efile 1040x form No one else, such as your parent(s), claims an exemption for you on their tax return. Efile 1040x form Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. Efile 1040x form Full-time student. Efile 1040x form   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Efile 1040x form You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. Efile 1040x form Adjusted gross income. Efile 1040x form   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. Efile 1040x form However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Efile 1040x form Eligible contributions. Efile 1040x form   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Efile 1040x form They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. Efile 1040x form For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Efile 1040x form Reducing eligible contributions. Efile 1040x form   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. Efile 1040x form Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Efile 1040x form      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Efile 1040x form Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Efile 1040x form Loans from a qualified employer plan treated as a distribution. Efile 1040x form Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Efile 1040x form Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Efile 1040x form Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Efile 1040x form Distributions from a military retirement plan. Efile 1040x form Distributions received by spouse. Efile 1040x form   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Efile 1040x form Testing period. Efile 1040x form   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. Efile 1040x form Example. Efile 1040x form You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Efile 1040x form You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. Efile 1040x form Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Efile 1040x form You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Efile 1040x form You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. Efile 1040x form Maximum eligible contributions. Efile 1040x form   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Efile 1040x form Effect on other credits. Efile 1040x form   The amount of this credit will not change the amount of your refundable tax credits. Efile 1040x form A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Efile 1040x form Maximum credit. Efile 1040x form   This is a nonrefundable credit. Efile 1040x form The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. Efile 1040x form If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. Efile 1040x form How to figure and report the credit. Efile 1040x form   The amount of the credit you can get is based on the contributions you make and your credit rate. Efile 1040x form The credit rate can be as low as 10% or as high as 50%. Efile 1040x form Your credit rate depends on your income and your filing status. Efile 1040x form See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. Efile 1040x form   The maximum contribution taken into account is $2,000 per person. Efile 1040x form On a joint return, up to $2,000 is taken into account for each spouse. Efile 1040x form   Figure the credit on Form 8880. Efile 1040x form Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. Efile 1040x form Prev  Up  Next   Home   More Online Publications