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File An Amendment

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File An Amendment

File an amendment Index A Adoption Child tax credit, Adopted child. File an amendment (see also Child tax credit) Afghanistan, Afghanistan area. File an amendment Aliens, Alien Status Amount of exclusion, Amount of Exclusion Arabian peninsula, Arabian peninsula. File an amendment Assistance (see Tax help) C Child tax credit, Child Tax Credit Limits Modified adjusted gross income, Modified AGI. File an amendment Qualifying child, Qualifying Child Child, qualifying, Qualifying child. File an amendment Claims for tax forgiveness, Claims for Tax Forgiveness Codes, W-2, Form W-2 Codes Combat zone Election to include pay for earned income credit, Nontaxable combat pay election. File an amendment Exclusion, Combat Zone Exclusion Extension of deadlines, Service That Qualifies for an Extension of Deadline Related forgiveness, Combat Zone Related Forgiveness Community property, Community Property, Residents of community property states. File an amendment Contingency operation, Service That Qualifies for an Extension of Deadline Credits Child tax, Child Tax Credit Earned income, Earned Income Credit Excess social security tax withheld, Credit for Excess Social Security Tax Withheld First-time homebuyer, First-Time Homebuyer Credit D Decedents, Forgiveness of Decedent's Tax Liability Deductions, itemized, Itemized Deductions Domicile, Domicile. File an amendment Dual-status aliens, Dual-Status Aliens E Earned income credit, Earned Income Credit Social security card, Social security number. File an amendment Social security number, Social security number. File an amendment Educational expenses, Educational Expenses Employee business expenses, Employee Business Expenses Excess social security tax withholding credit, Credit for Excess Social Security Tax Withheld Excess withholding credit How to take, How to take the credit. File an amendment Expenses Employee business, Employee Business Expenses Moving, Moving Expenses Extension of deadlines, Extension of Deadlines Extension of time to file, Extensions F Family, Adopted child. File an amendment (see also Child tax credit) Filing returns, Filing Returns First-time homebuyer credit, First-Time Homebuyer Credit Foreclosures Mortgage settlement payouts, Foreclosures Foreign income, Foreign Source Income Foreign moves, Foreign Moves Forms 1040, Foreign Moves, Itemized Deductions, Where To File 1040A, Where To File 1040EZ, Where To File 1040NR, Nonresident Aliens 2106, Employee Business Expenses, Reimbursement. File an amendment 2106-EZ, Employee Business Expenses 2848, Signing Returns, Spouse overseas. File an amendment 3903, Moving Expenses 4868, Extensions W-2, Form W-2 Codes, Form W-2. File an amendment , Nontaxable combat pay election. File an amendment Foster care Child tax credit, Qualifying Child Free tax services, Free help with your tax return. File an amendment G Gross income, Gross Income H Help (see Tax help) Home Away from, Away from home. File an amendment Definition of, Away from home. File an amendment Sale of, Sale of Home Homebuyer credit, First-Time Homebuyer Credit Hospitalization, Hospitalized While Serving in a Combat Zone, Hospitalized After Leaving a Combat Zone, Qualified hospitalization. File an amendment I Income Foreign source, Foreign Source Income Gross, Gross Income Individual retirement arrangements, Individual Retirement Arrangements Installment agreement Payment deferment, Request for deferment. File an amendment Interest rate (maximum), Maximum Rate of Interest Iraq, Arabian peninsula. File an amendment Itemized deductions, Itemized Deductions J Joint returns, Joint returns. File an amendment , Joint returns. File an amendment , Joint returns. File an amendment K Kosovo, The Kosovo area. File an amendment M Military action related forgiveness, Terrorist or Military Action Related Forgiveness Military Spouses Residency Relief Act Domicile, Military Spouses Residency Relief Act (MSRRA) Miscellaneous itemized deductions, Employee Business Expenses Missing status, Missing status. File an amendment , Spouse in missing status. File an amendment , Missing status. File an amendment Modified adjusted gross income (MAGI) Child tax credit limits, Modified AGI. File an amendment Moving expenses, Moving Expenses N Nonresident aliens, Nonresident Aliens P Permanent change of station, Permanent change of station. File an amendment Personal representative, Forgiveness of Decedent's Tax Liability Power of attorney, Signing Returns Professional dues, Professional Dues Publications (see Tax help) Q Qualifying child, Qualifying child. File an amendment R Reimbursements Employee business expenses, Reimbursement. File an amendment Moving and storage, Services or reimbursements provided by the government. File an amendment Uniforms, Uniforms Reservists, Armed Forces reservists. File an amendment Travel, Armed Forces Reservists Uniforms, Uniforms Resident aliens, Resident Aliens Returns Filing, Filing Returns Signing, Signing Returns S Sale of home, Sale of Home Same-sex marriage, Same-Sex Marriage SCRA violation payouts, Foreclosures Separate returns, Separate returns. File an amendment Servicemembers Civil Relief Act, Maximum Rate of Interest Serving in a combat zone, Serving in a Combat Zone Social security numbers (SSNs) Earned income credit, Residency test. File an amendment Spouse Deadline extension, Spouses. File an amendment Died, Spouse died during the year. File an amendment Incapacitated, Spouse incapacitated. File an amendment Missing, Spouse in missing status. File an amendment Nonresident alien, Treating nonresident alien spouse as resident alien. File an amendment Overseas, Spouse overseas. File an amendment State bonus payments, State bonus payments. File an amendment T Tax forgiven, Combat Zone Related Forgiveness Tax help, How To Get Tax Help Temporary work location, Temporary work location. File an amendment Terrorist related forgiveness, Terrorist or Military Action Related Forgiveness Transportation, Armed Forces reservists. File an amendment Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses TTY/TDD information, How To Get Tax Help U Uniforms, Uniforms W When to file, When To File Where to file, Where To File Y Yugoslavia, The Kosovo area. File an amendment Prev  Up     Home   More Online Publications
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Follow These Tips

Whether reserving a hotel room, buying plane tickets or making other travel arrangements, these tips will help you get a deal that delivers what you've been promised.

  • Plan as far ahead as you can. Special deals on hotel rooms and airline seats often sell out very quickly.
  • Be flexible in your travel plans. Hotels usually offer better rates on days when they expect fewer guests. Once you get a fare quote from an airline, ask if you could save money by leaving a day earlier or later, by taking a different flight on the same day, or using a different airport. Changing planes during your trip is sometimes cheaper than a nonstop flight.
  • Check out the seller. Ask tour operators and travel agents whether they belong to a professional association, then check to see if they are members in good standing. Contact your state or local consumer protection agency and the Better Business Bureau to find their complaint history.
  • Comparison shop. Determine the complete cost of the trip in dollars, including all service charges, taxes, processing fees, etc.
  • Beware of unusually cheap prices and freebies. It could be a scam and you could end up paying more than the cost of a regular package tour.
  • Make sure you understand the terms of the deal.. If you're told that you've won a free vacation, ask if you have to buy something else in order to get it. If the destination is a beach resort, ask the seller how far the hotel is from the beach. Then ask the hotel.
  • Ask about cancellation policies. You may want to look into trip insurance for added protection. InsureMyTrip.com offers pricing and policy information on plans from different companies and describes the different forms of policies available.
  • Insist on written confirmations. Ask for written proof of reservations and dates.
  • Pay by credit card. It's not unusual to make a deposit or even pay in full for travel services before the trip. A credit card gives you the right to dispute charges for services that were misrepresented or never delivered. If a travel agent or service provider tells you that you can't leave for at least two months, be very cautious-the deadline for disputing a credit card charge is 60 days and most scam artists know this.

In some states, travel sellers have to be registered and insured. Advance payments for travel must be placed in an escrow account until the services are provided. Prizes or "free" gifts may also be regulated. Contact your state or local consumer protection agency to find out about your rights and how to file complaints. The American Society of Travel Agents will also help resolve disputes with member agents.

The File An Amendment

File an amendment Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. File an amendment It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). File an amendment The maximum amount you can claim for the credit is $1,000 for each qualifying child. File an amendment Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. File an amendment S. File an amendment citizen, a U. File an amendment S. File an amendment national, or a U. File an amendment S. File an amendment resident alien. File an amendment For more information, see Publication 519, U. File an amendment S. File an amendment Tax Guide for Aliens. File an amendment If the child was adopted, see Adopted child , later. File an amendment For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). File an amendment Example. File an amendment Your 10-year-old nephew lives in Mexico and qualifies as your dependent. File an amendment Because he is not a U. File an amendment S. File an amendment citizen, U. File an amendment S. File an amendment national, or U. File an amendment S. File an amendment resident alien, he is not a qualifying child for the child tax credit. File an amendment Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). File an amendment   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). File an amendment   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. File an amendment To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. File an amendment For more information about the substantial presence test, see Publication 519, U. File an amendment S. File an amendment Tax Guide for Aliens. File an amendment Adopted child. File an amendment   An adopted child is always treated as your own child. File an amendment An adopted child includes a child lawfully placed with you for legal adoption. File an amendment   If you are a U. File an amendment S. File an amendment citizen or U. File an amendment S. File an amendment national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. File an amendment Exceptions to time lived with you. File an amendment    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. File an amendment Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. File an amendment   There are also exceptions for kidnapped children and children of divorced or separated parents. File an amendment For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. File an amendment Qualifying child of more than one person. File an amendment   A special rule applies if your qualifying child is the qualifying child of more than one person. File an amendment For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. File an amendment Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. File an amendment The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. File an amendment If this amount is zero, you cannot take this credit because there is no tax to reduce. File an amendment But you may be able to take the additional child tax credit. File an amendment See Additional Child Tax Credit, later. File an amendment Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. File an amendment Married filing jointly – $110,000. File an amendment Single, head of household, or qualifying widow(er) – $75,000. File an amendment Married filing separately – $55,000. File an amendment Modified AGI. File an amendment   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. File an amendment Any amount excluded from income because of the exclusion of income from Puerto Rico. File an amendment On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. File an amendment ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. File an amendment Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. File an amendment Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. File an amendment Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. File an amendment   If you do not have any of the above, your modified AGI is the same as your AGI. File an amendment AGI. File an amendment   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. File an amendment Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. File an amendment You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. File an amendment You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. File an amendment Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. File an amendment Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. File an amendment Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. File an amendment For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. File an amendment Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. File an amendment The additional child tax credit may give you a refund even if you do not owe any tax. File an amendment How to claim the additional child tax credit. File an amendment   To claim the additional child tax credit, follow the steps below. File an amendment Make sure you figured the amount, if any, of your child tax credit. File an amendment If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. File an amendment If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. File an amendment Child Tax Credit Worksheet This image is too large to be displayed in the current screen. File an amendment Please click the link to view the image. File an amendment Child tax worksheet - page 1. File an amendment Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. File an amendment Please click the link to view the image. File an amendment Child tax worksheet - page 2. File an amendment Line 11 Worksheet This image is too large to be displayed in the current screen. File an amendment Please click the link to view the image. File an amendment Line 11 worksheet - page 1. File an amendment Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. File an amendment Please click the link to view the image. File an amendment Line 11 worksheet - page 2. File an amendment 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. File an amendment  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. File an amendment  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. File an amendment     1. File an amendment a. File an amendment Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. File an amendment     b. File an amendment Enter the amount of any nontaxable combat pay received. File an amendment Also enter this amount on Schedule 8812, line 4b. File an amendment This amount should be shown in Form(s) W-2, box 12, with code Q. File an amendment 1b. File an amendment       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. File an amendment Otherwise, skip lines 2a through 2e and go to line 3. File an amendment     2. File an amendment a. File an amendment Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. File an amendment     b. File an amendment Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. File an amendment * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. File an amendment Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. File an amendment Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. File an amendment     c. File an amendment Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. File an amendment * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. File an amendment Do not include on this line any amounts exempt from self-employment tax 2c. File an amendment         d. File an amendment If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. File an amendment Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. File an amendment         e. File an amendment If line 2c is a profit, enter the smaller of line 2c or line 2d. File an amendment If line 2c is a (loss), enter the (loss) from line 2c. File an amendment 2e. File an amendment   3. File an amendment Combine lines 1a, 1b, 2a, 2b, and 2e. File an amendment If zero or less, stop. File an amendment Do not complete the rest of this worksheet. File an amendment Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. File an amendment   4. File an amendment Enter any amount included on line 1a that is:               a. File an amendment A scholarship or fellowship grant not reported on Form W-2 4a. File an amendment         b. File an amendment For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. File an amendment         c. File an amendment A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). File an amendment This amount may be shown in box 11 of your Form W-2. File an amendment If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. File an amendment 4c. File an amendment       5. File an amendment a. File an amendment Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. File an amendment Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. File an amendment             b. File an amendment Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. File an amendment 5b. File an amendment             c. File an amendment Subtract line 5b from line 5a 5c. File an amendment       6. File an amendment Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. File an amendment       7. File an amendment Add lines 4a through 4c, 5c, and 6 7. File an amendment   8. File an amendment Subtract line 7 from line 3 8. File an amendment       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. File an amendment If you were sent here from Schedule 8812, enter this amount on line 4a of that form. File an amendment     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. File an amendment Put your name and social security number on Schedule SE and attach it to your return. File an amendment                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. File an amendment  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. File an amendment               1. File an amendment a. File an amendment Enter the amount from Form 1040A, line 7 1a. File an amendment         b. File an amendment Enter the amount of any nontaxable combat pay received. File an amendment Also enter this amount on Schedule 8812, line 4b. File an amendment This amount should be shown in Form(s) W-2, box 12, with code Q. File an amendment 1b. File an amendment         c. File an amendment Add lines 1a and 1b. File an amendment     1c. File an amendment   2. File an amendment Enter any amount included on line 1a that is:           a. File an amendment A scholarship or fellowship grant not reported on Form W-2 2a. File an amendment         b. File an amendment For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. File an amendment         c. File an amendment A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). File an amendment This amount may be shown in box 11 of your Form W-2. File an amendment If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. File an amendment       3. File an amendment Add lines 2a through 2c 3. File an amendment   4. File an amendment Subtract line 3 from line 1c. File an amendment Enter the result here and on line 2 of the Line 11 Worksheet 4. File an amendment                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. File an amendment Social security tax, Medicare tax, and Additional Medicare Tax on wages. File an amendment 1. File an amendment Enter the social security tax withheld (Form(s) W-2, box 4) 1. File an amendment   2. File an amendment Enter the Medicare tax withheld (Form(s) W-2, box 6). File an amendment Box 6 includes any Additional Medicare Tax 2. File an amendment   3. File an amendment Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. File an amendment   4. File an amendment Add lines 1, 2, and 3 4. File an amendment   5. File an amendment Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. File an amendment   6. File an amendment Subtract line 5 from line 4 6. File an amendment   Additional Medicare Tax on Self-Employment Income. File an amendment 7. File an amendment Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. File an amendment   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). File an amendment Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. File an amendment Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. File an amendment 8. File an amendment Enter the Tier 1 tax (Form(s) W-2, box 14) 8. File an amendment   9. File an amendment Enter the Medicare tax (Form(s) W-2, box 14) 9. File an amendment   10. File an amendment Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). File an amendment Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. File an amendment   11. File an amendment Add lines 8, 9, and 10 11. File an amendment   12. File an amendment Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. File an amendment   13. File an amendment Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. File an amendment   14. File an amendment Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). File an amendment Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. File an amendment   15. File an amendment Add lines 12, 13, and 14 15. File an amendment   Line 6 amount 16. File an amendment Add lines 6, 7, 11, and 15. File an amendment Enter here and on line 6 of the Line 11 Worksheet. File an amendment 16. File an amendment   Paperwork Reduction Act Notice. File an amendment   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. File an amendment You are required to give us the information if requested. File an amendment We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. File an amendment   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. File an amendment Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. File an amendment Generally, tax returns and return information are confidential, as required by section 6103. File an amendment   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. File an amendment For the estimated averages, see the instructions for your income tax return. File an amendment   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. File an amendment See Comments and suggestions , earlier. File an amendment How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File an amendment Free help with your tax return. File an amendment   You can get free help preparing your return nationwide from IRS-certified volunteers. File an amendment The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File an amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File an amendment 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. File an amendment In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File an amendment To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File an amendment gov, download the IRS2Go app, or call 1-800-906-9887. File an amendment   As part of the TCE program, AARP offers the Tax-Aide counseling program. File an amendment To find the nearest AARP Tax-Aide site, visit AARP's website at www. File an amendment aarp. File an amendment org/money/taxaide or call 1-888-227-7669. File an amendment For more information on these programs, go to IRS. File an amendment gov and enter “VITA” in the search box. File an amendment Internet. File an amendment    IRS. File an amendment gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File an amendment Download the free IRS2Go app from the iTunes app store or from Google Play. File an amendment Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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. File an amendment Check the status of your 2013 refund with the Where's My Refund? application on IRS. File an amendment gov or download the IRS2Go app and select the Refund Status option. File an amendment The IRS issues more than 9 out of 10 refunds in less than 21 days. File an amendment Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File an amendment You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File an amendment The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File an amendment Use the Interactive Tax Assistant (ITA) to research your tax questions. File an amendment No need to wait on the phone or stand in line. File an amendment The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File an amendment When you reach the response screen, you can print the entire interview and the final response for your records. File an amendment New subject areas are added on a regular basis. File an amendment  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File an amendment gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File an amendment You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File an amendment The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File an amendment When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File an amendment Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File an amendment You can also ask the IRS to mail a return or an account transcript to you. File an amendment Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File an amendment gov or by calling 1-800-908-9946. File an amendment Tax return and tax account transcripts are generally available for the current year and the past three years. File an amendment Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File an amendment Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File an amendment If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File an amendment Check the status of your amended return using Where's My Amended Return? Go to IRS. File an amendment gov and enter Where's My Amended Return? in the search box. File an amendment You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File an amendment It can take up to 3 weeks from the date you mailed it to show up in our system. File an amendment Make a payment using one of several safe and convenient electronic payment options available on IRS. File an amendment gov. File an amendment Select the Payment tab on the front page of IRS. File an amendment gov for more information. File an amendment Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File an amendment Figure your income tax withholding with the IRS Withholding Calculator on IRS. File an amendment gov. File an amendment 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. File an amendment Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File an amendment gov. File an amendment Request an Electronic Filing PIN by going to IRS. File an amendment gov and entering Electronic Filing PIN in the search box. File an amendment Download forms, instructions and publications, including accessible versions for people with disabilities. File an amendment Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File an amendment gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File an amendment An employee can answer questions about your tax account or help you set up a payment plan. File an amendment Before you visit, check the Office Locator on IRS. File an amendment gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File an amendment If you have a special need, such as a disability, you can request an appointment. File an amendment Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File an amendment Apply for an Employer Identification Number (EIN). File an amendment Go to IRS. File an amendment gov and enter Apply for an EIN in the search box. File an amendment Read the Internal Revenue Code, regulations, or other official guidance. File an amendment Read Internal Revenue Bulletins. File an amendment Sign up to receive local and national tax news and more by email. File an amendment Just click on “subscriptions” above the search box on IRS. File an amendment gov and choose from a variety of options. File an amendment    Phone. File an amendment You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File an amendment Download the free IRS2Go app from the iTunes app store or from Google Play. File an amendment Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File an amendment gov, or download the IRS2Go app. File an amendment Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File an amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File an amendment Most VITA and TCE sites offer free electronic filing. File an amendment Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File an amendment Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File an amendment Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File an amendment If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File an amendment The IRS issues more than 9 out of 10 refunds in less than 21 days. File an amendment Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File an amendment Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File an amendment The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File an amendment Note, the above information is for our automated hotline. File an amendment Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File an amendment Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File an amendment You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File an amendment It can take up to 3 weeks from the date you mailed it to show up in our system. File an amendment Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File an amendment You should receive your order within 10 business days. File an amendment Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File an amendment If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File an amendment Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File an amendment The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File an amendment These individuals can also contact the IRS through relay services such as the Federal Relay Service. File an amendment    Walk-in. File an amendment You can find a selection of forms, publications and services — in-person. File an amendment Products. File an amendment You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File an amendment Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File an amendment Services. File an amendment You can walk in to your local TAC for face-to-face tax help. File an amendment An employee can answer questions about your tax account or help you set up a payment plan. File an amendment Before visiting, use the Office Locator tool on IRS. File an amendment gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File an amendment    Mail. File an amendment You can send your order for forms, instructions, and publications to the address below. File an amendment You should receive a response within 10 business days after your request is received. File an amendment Internal Revenue Service 1201 N. File an amendment Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File an amendment The Taxpayer Advocate Service (TAS) is your voice at the IRS. File an amendment Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File an amendment   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File an amendment 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. File an amendment You face (or your business is facing) an immediate threat of adverse action. File an amendment You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File an amendment   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. File an amendment Here's why we can help: TAS is an independent organization within the IRS. File an amendment Our advocates know how to work with the IRS. File an amendment Our services are free and tailored to meet your needs. File an amendment We have offices in every state, the District of Columbia, and Puerto Rico. File an amendment   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File an amendment   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File an amendment If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File an amendment Low Income Taxpayer Clinics 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. File an amendment Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File an amendment Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File an amendment Prev  Up  Next   Home   More Online Publications