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

Federal Income Tax Amendment Form

Hr BlockForm1040ezFile Tax Extension OnlineFree Tax Act 2012How Do You Amend Your TaxesFree State Tax Return Efile1040 Ez 2010 PdfFile State Return OnlyPrior Year Tax ReturnsHow To File State Taxes Online1040ez InstructionsTax Form 1040 2012Hrblock OnlineIrs TaxNeed File 2010 Taxes2010 Taxes Cheap 1099g Form W 2H&r Block 1040ez Free 2013E-file State Tax For Free2009 Amended Tax ReturnTax Forms 1040ez 2014Amend Taxes 20101040ez Irs GovTax Planning Us File Your Own TaxesEz Form 2011How To Refile Taxes1040ez Form For 2010File Tax ExtensionFederal Income Tax Rates 20121040nrTax MilitaryAmended Tax Return FormHow Can I File 2011 Taxes OnlineRee 1040 Ez Tax Filing OnlineTaxes2011 Tax Return Form 1040Turbo TaxNj 1040nr 2012Www Irs Gov FormspubsHow To File A State Tax ReturnWww Mypay Gov

Federal Income Tax Amendment Form

Federal income tax amendment form Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Federal income tax amendment form Tax questions. Federal income tax amendment form Useful Items - You may want to see: Reminders Future developments. Federal income tax amendment form  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. Federal income tax amendment form IRS. Federal income tax amendment form gov/pub721. Federal income tax amendment form Phased retirement. Federal income tax amendment form   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. Federal income tax amendment form This new program will allow eligible employees to begin receiving annuity payments while working part-time. Federal income tax amendment form For more information, go to the Office of Personnel Management (OPM) website at www. Federal income tax amendment form opm. Federal income tax amendment form gov. Federal income tax amendment form Roth Thrift Savings Plan (TSP) balance. Federal income tax amendment form  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. Federal income tax amendment form Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Federal income tax amendment form Qualified distributions from a Roth TSP are not included in your income. Federal income tax amendment form See Thrift Savings Plan in Part II for more information. Federal income tax amendment form Rollovers. Federal income tax amendment form  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. Federal income tax amendment form See Rollover Rules in Part II. Federal income tax amendment form Rollovers by surviving spouse. Federal income tax amendment form  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. Federal income tax amendment form See Rollover Rules in Part II. Federal income tax amendment form Thrift Savings Plan (TSP) beneficiary participant accounts. Federal income tax amendment form  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). Federal income tax amendment form 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. Federal income tax amendment form Benefits for public safety officer's survivors. Federal income tax amendment form  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. Federal income tax amendment form For more information, see Dependents of public safety officers in Part IV. Federal income tax amendment form Uniformed services Thrift Savings Plan (TSP) accounts. Federal income tax amendment form  If you have a uniformed services TSP account, it may include contributions from combat zone pay. Federal income tax amendment form This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. Federal income tax amendment form However, any earnings on those contributions are subject to tax when they are distributed. Federal income tax amendment form 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. Federal income tax amendment form 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. Federal income tax amendment form You can get more information from the TSP website, www. Federal income tax amendment form tsp. Federal income tax amendment form gov, or the TSP Service Office. Federal income tax amendment form Photographs of missing children. Federal income tax amendment form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal income tax amendment form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal income tax amendment form 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. Federal income tax amendment form 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. Federal income tax amendment form These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Federal income tax amendment form Tax rules for annuity benefits. Federal income tax amendment form   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. Federal income tax amendment form The rest of your benefits are taxable. Federal income tax amendment form If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. Federal income tax amendment form If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. Federal income tax amendment form See Part II, Rules for Retirees . Federal income tax amendment form Thrift Savings Plan. Federal income tax amendment form   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. Federal income tax amendment form This plan is similar to private sector 401(k) plans. Federal income tax amendment form You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. Federal income tax amendment form The contributions and earnings on them are not taxed until they are distributed to you. Federal income tax amendment form Also the TSP offers a Roth TSP option. Federal income tax amendment form Contributions to this type of balance are after tax and qualified distributions from the account are tax free. Federal income tax amendment form See Thrift Savings Plan in Part II. Federal income tax amendment form Comments and suggestions. Federal income tax amendment form   We welcome your comments about this publication and your suggestions for future editions. Federal income tax amendment form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal income tax amendment form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal income tax amendment form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal income tax amendment form   You can send your comments from www. Federal income tax amendment form irs. Federal income tax amendment form gov/formspubs/. Federal income tax amendment form Click on “More Information” and then on “Comment on Tax Forms and Publications”. Federal income tax amendment form   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. Federal income tax amendment form Ordering forms and publications. Federal income tax amendment form   Visit www. Federal income tax amendment form irs. Federal income tax amendment form 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. Federal income tax amendment form Internal Revenue Service 1201 N. Federal income tax amendment form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal income tax amendment form   If you have a tax question, check the information available on IRS. Federal income tax amendment form gov or call 1-800-829-1040. Federal income tax amendment form We cannot answer tax questions sent to either of the above addresses. Federal income tax amendment form 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. Federal income tax amendment form 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. Federal income tax amendment form Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP104 Notice

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due.


What you need to do

  • Read your notice carefully — it explains the changes to your tax account.
  • Compare the figures on the notice with your excise tax return.
  • If you disagree with our change(s), contact us within 10 days from the date of your notice.
  • If you agree with our change(s), correct the copy of your excise tax return that you kept for your records.
  • Make your payment by your due date.
  • If you can’t pay the amount you owe, go to the payments page to find out more about your payment options.

You may want to

  • Download copies of the following materials (if they weren’t included with your notice).

 


Answers to Common Questions

Q. How can I find out what caused my tax return to change?

A. Please contact us at the toll free number listed on the top right corner of your notice for specific information about your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll free number listed on the top right corner of your notice or respond in writing within 10 days from the date of the notice. If your response provides us with additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, please pay any additional balance due by the date specified in the notice.

Q. What happens if I can’t pay the full amount I owe?

A. You can arrange to make a payment plan with us if you can’t pay the full amount you owe. Go to the payments page to find out more about your payment options.

Q. Am I charged interest on the money I owe?

A. Not if you pay the full amount you owe by the date specified on the notice. However, interest accrues on the unpaid balance after that date.

Q. Will I receive a penalty if I can’t pay the full amount?

A. Yes, you will receive a late payment penalty. You can contact us at the number given on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.


Tips for next year

Consider filing your excise taxes electronically. Filing online can help you to avoid mistakes and find credits and deductions for which you may qualify. Learn more about e-file.

Page Last Reviewed or Updated: 23-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Federal Income Tax Amendment Form

Federal income tax amendment form 16. Federal income tax amendment form   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Federal income tax amendment form Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Federal income tax amendment form Free help with your tax return. Federal income tax amendment form   Free help in preparing your return is available nationwide from IRS-certified volunteers. Federal income tax amendment form The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Federal income tax amendment form The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Federal income tax amendment form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Federal income tax amendment form Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Federal income tax amendment form To find the nearest VITA or TCE site, visit IRS. Federal income tax amendment form gov or call 1-800-906-9887. Federal income tax amendment form   As part of the TCE program, AARP offers the Tax-Aide counseling program. Federal income tax amendment form To find the nearest AARP Tax-Aide site, visit AARP's website at www. Federal income tax amendment form aarp. Federal income tax amendment form org/money/taxaide or call 1-888-227-7669. Federal income tax amendment form   For more information on these programs, go to IRS. Federal income tax amendment form gov and enter “VITA” in the search box. Federal income tax amendment form Internet. Federal income tax amendment form IRS. Federal income tax amendment form gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Federal income tax amendment form Apply for an Employer Identification Number (EIN). Federal income tax amendment form Go to IRS. Federal income tax amendment form gov and enter Apply for an EIN in the search box. Federal income tax amendment form Request an Electronic Filing PIN by going to IRS. Federal income tax amendment form gov and entering Electronic Filing PIN in the search box. Federal income tax amendment form Check the status of your 2013 refund with Where's My Refund? Go to IRS. Federal income tax amendment form gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Federal income tax amendment form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Federal income tax amendment form Checking the status of your amended return. Federal income tax amendment form Go to IRS. Federal income tax amendment form gov and enter Where's My Amended Return in the search box. Federal income tax amendment form Download forms, instructions, and publications, including some accessible versions. Federal income tax amendment form Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Federal income tax amendment form gov or IRS2Go. Federal income tax amendment form Tax return and tax account transcripts are generally available for the current year and past three years. Federal income tax amendment form Figure your income tax withholding with the IRS Withholding Calculator on IRS. Federal income tax amendment form gov. Federal income tax amendment form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Federal income tax amendment form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Federal income tax amendment form gov. Federal income tax amendment form Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Federal income tax amendment form gov or IRS2Go. Federal income tax amendment form Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Federal income tax amendment form An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Federal income tax amendment form Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Federal income tax amendment form If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Federal income tax amendment form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Federal income tax amendment form Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Federal income tax amendment form gov. Federal income tax amendment form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Federal income tax amendment form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Federal income tax amendment form Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Federal income tax amendment form AARP offers the Tax-Aide counseling program as part of the TCE program. Federal income tax amendment form Visit AARP's website to find the nearest Tax-Aide location. Federal income tax amendment form Research your tax questions. Federal income tax amendment form Search publications and instructions by topic or keyword. Federal income tax amendment form Read the Internal Revenue Code, regulations, or other official guidance. Federal income tax amendment form Read Internal Revenue Bulletins. Federal income tax amendment form Sign up to receive local and national tax news by email. Federal income tax amendment form Phone. Federal income tax amendment form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Federal income tax amendment form Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Federal income tax amendment form Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Federal income tax amendment form Call to locate the nearest volunteer help site, 1-800-906-9887. Federal income tax amendment form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Federal income tax amendment form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Federal income tax amendment form Most VITA and TCE sites offer free electronic filing. Federal income tax amendment form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Federal income tax amendment form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Federal income tax amendment form Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Federal income tax amendment form The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Federal income tax amendment form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Federal income tax amendment form Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Federal income tax amendment form Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Federal income tax amendment form Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Federal income tax amendment form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Federal income tax amendment form Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Federal income tax amendment form You should receive your order within 10 business days. Federal income tax amendment form Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Federal income tax amendment form Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Federal income tax amendment form Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Federal income tax amendment form Call to ask tax questions, 1-800-829-1040. Federal income tax amendment form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Federal income tax amendment form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Federal income tax amendment form These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Federal income tax amendment form gsa. Federal income tax amendment form gov/fedrelay. Federal income tax amendment form Walk-in. Federal income tax amendment form You can find a selection of forms, publications and services — in-person, face-to-face. Federal income tax amendment form Products. Federal income tax amendment form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Federal income tax amendment form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Federal income tax amendment form Services. Federal income tax amendment form You can walk in to your local TAC most business days for personal, face-to-face tax help. Federal income tax amendment form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Federal income tax amendment form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Federal income tax amendment form No appointment is necessary—just walk in. Federal income tax amendment form Before visiting, check www. Federal income tax amendment form irs. Federal income tax amendment form gov/localcontacts for hours of operation and services provided. Federal income tax amendment form Mail. Federal income tax amendment form You can send your order for forms, instructions, and publications to the address below. Federal income tax amendment form You should receive a response within 10 business days after your request is received. Federal income tax amendment form  Internal Revenue Service 1201 N. Federal income tax amendment form Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Federal income tax amendment form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Federal income tax amendment form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Federal income tax amendment form What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Federal income tax amendment form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Federal income tax amendment form You face (or your business is facing) an immediate threat of adverse action. Federal income tax amendment form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Federal income tax amendment form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Federal income tax amendment form Here's why we can help: TAS is an independent organization within the IRS. Federal income tax amendment form Our advocates know how to work with the IRS. Federal income tax amendment form Our services are free and tailored to meet your needs. Federal income tax amendment form We have offices in every state, the District of Columbia, and Puerto Rico. Federal income tax amendment form How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Federal income tax amendment form irs. Federal income tax amendment form gov/advocate, or call us toll-free at 1-877-777-4778. Federal income tax amendment form How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Federal income tax amendment form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Federal income tax amendment form irs. Federal income tax amendment form gov/sams. Federal income tax amendment form Low Income Taxpayer Clinics. Federal income tax amendment form   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Federal income tax amendment form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Federal income tax amendment form Visit www. Federal income tax amendment form TaxpayerAdvocate. Federal income tax amendment form irs. Federal income tax amendment form gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Federal income tax amendment form Prev  Up  Next   Home   More Online Publications