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How To Amend 2012 Taxes

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How To Amend 2012 Taxes

How to amend 2012 taxes 11. How to amend 2012 taxes   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. How to amend 2012 taxes It explains the following topics. How to amend 2012 taxes How to figure whether your benefits are taxable. How to amend 2012 taxes How to use the social security benefits worksheet (with examples). How to amend 2012 taxes How to report your taxable benefits. How to amend 2012 taxes How to treat repayments that are more than the benefits you received during the year. How to amend 2012 taxes Social security benefits include monthly retirement, survivor, and disability benefits. How to amend 2012 taxes They do not include supplemental security income (SSI) payments, which are not taxable. How to amend 2012 taxes Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. How to amend 2012 taxes They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. How to amend 2012 taxes If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. How to amend 2012 taxes These forms show the amounts received and repaid, and taxes withheld for the year. How to amend 2012 taxes You may receive more than one of these forms for the same year. How to amend 2012 taxes You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. How to amend 2012 taxes See the Appendix at the end of Publication 915 for more information. How to amend 2012 taxes Note. How to amend 2012 taxes When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. How to amend 2012 taxes What is not covered in this chapter. How to amend 2012 taxes   This chapter does not cover the tax rules for the following railroad retirement benefits. How to amend 2012 taxes Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. How to amend 2012 taxes Tier 2 benefits. How to amend 2012 taxes Vested dual benefits. How to amend 2012 taxes Supplemental annuity benefits. How to amend 2012 taxes For information on these benefits, see Publication 575, Pension and Annuity Income. How to amend 2012 taxes   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. How to amend 2012 taxes For information about these benefits, see Publication 519, U. How to amend 2012 taxes S. How to amend 2012 taxes Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. How to amend 2012 taxes   This chapter also does not cover the tax rules for foreign social security benefits. How to amend 2012 taxes These benefits are taxable as annuities, unless they are exempt from U. How to amend 2012 taxes S. How to amend 2012 taxes tax or treated as a U. How to amend 2012 taxes S. How to amend 2012 taxes social security benefit under a tax treaty. How to amend 2012 taxes Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. How to amend 2012 taxes When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. How to amend 2012 taxes S. How to amend 2012 taxes savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. How to amend 2012 taxes Children's benefits. How to amend 2012 taxes   The rules in this chapter apply to benefits received by children. How to amend 2012 taxes See Who is taxed , later. How to amend 2012 taxes Figuring total income. How to amend 2012 taxes   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. How to amend 2012 taxes If the total is more than your base amount, part of your benefits may be taxable. How to amend 2012 taxes    If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. How to amend 2012 taxes Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. How to amend 2012 taxes    If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. How to amend 2012 taxes If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. How to amend 2012 taxes Base amount. How to amend 2012 taxes   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. How to amend 2012 taxes Worksheet 11-1. How to amend 2012 taxes   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. How to amend 2012 taxes This is a quick way to check whether some of your benefits may be taxable. How to amend 2012 taxes Worksheet 11-1. How to amend 2012 taxes A Quick Way To Check if Your Benefits May Be Taxable A. How to amend 2012 taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How to amend 2012 taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How to amend 2012 taxes (If you received more than one form, combine the amounts from box 5 and enter the total. How to amend 2012 taxes ) A. How to amend 2012 taxes   Note. How to amend 2012 taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. How to amend 2012 taxes B. How to amend 2012 taxes Enter one-half of the amount on line A B. How to amend 2012 taxes   C. How to amend 2012 taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How to amend 2012 taxes   D. How to amend 2012 taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. How to amend 2012 taxes   E. How to amend 2012 taxes Add lines B, C, and D E. How to amend 2012 taxes   Note. How to amend 2012 taxes Compare the amount on line E to your base amount for your filing status. How to amend 2012 taxes If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. How to amend 2012 taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. How to amend 2012 taxes You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). How to amend 2012 taxes If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. How to amend 2012 taxes Example. How to amend 2012 taxes You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. How to amend 2012 taxes In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. How to amend 2012 taxes Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. How to amend 2012 taxes You also received a taxable pension of $22,800 and interest income of $500. How to amend 2012 taxes You did not have any tax-exempt interest income. How to amend 2012 taxes Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. How to amend 2012 taxes Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. How to amend 2012 taxes Filled-in Worksheet 11-1. How to amend 2012 taxes A Quick Way To Check if Your Benefits May Be Taxable A. How to amend 2012 taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. How to amend 2012 taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. How to amend 2012 taxes (If you received more than one form, combine the amounts from box 5 and enter the total. How to amend 2012 taxes ) A. How to amend 2012 taxes $11,000 Note. How to amend 2012 taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. How to amend 2012 taxes B. How to amend 2012 taxes Enter one-half of the amount on line A B. How to amend 2012 taxes 5,500 C. How to amend 2012 taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. How to amend 2012 taxes 23,300 D. How to amend 2012 taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. How to amend 2012 taxes -0- E. How to amend 2012 taxes Add lines B, C, and D E. How to amend 2012 taxes $28,800 Note. How to amend 2012 taxes Compare the amount on line E to your base amount for your filing status. How to amend 2012 taxes If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. How to amend 2012 taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. How to amend 2012 taxes You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). How to amend 2012 taxes If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. How to amend 2012 taxes Who is taxed. How to amend 2012 taxes   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. How to amend 2012 taxes For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. How to amend 2012 taxes One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. How to amend 2012 taxes Repayment of benefits. How to amend 2012 taxes   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. How to amend 2012 taxes It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. How to amend 2012 taxes If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. How to amend 2012 taxes   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. How to amend 2012 taxes Your repayments are shown in box 4. How to amend 2012 taxes The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). How to amend 2012 taxes Use the amount in box 5 to figure whether any of your benefits are taxable. How to amend 2012 taxes Tax withholding and estimated tax. How to amend 2012 taxes   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. How to amend 2012 taxes If you choose to do this, you must complete a Form W-4V. How to amend 2012 taxes   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. How to amend 2012 taxes For details, see Publication 505 or the instructions for Form 1040-ES. How to amend 2012 taxes How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. How to amend 2012 taxes You cannot use Form 1040EZ. How to amend 2012 taxes Reporting on Form 1040. How to amend 2012 taxes   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. How to amend 2012 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. How to amend 2012 taxes Reporting on Form 1040A. How to amend 2012 taxes   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. How to amend 2012 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. How to amend 2012 taxes Benefits not taxable. How to amend 2012 taxes   If you are filing Form 1040EZ, do not report any benefits on your tax return. How to amend 2012 taxes If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. How to amend 2012 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to amend 2012 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How to amend 2012 taxes How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. How to amend 2012 taxes Generally, the higher that total amount, the greater the taxable part of your benefits. How to amend 2012 taxes Maximum taxable part. How to amend 2012 taxes   Generally, up to 50% of your benefits will be taxable. How to amend 2012 taxes However, up to 85% of your benefits can be taxable if either of the following situations applies to you. How to amend 2012 taxes The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). How to amend 2012 taxes You are married filing separately and lived with your spouse at any time during 2013. How to amend 2012 taxes Which worksheet to use. How to amend 2012 taxes   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. How to amend 2012 taxes You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. How to amend 2012 taxes You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. How to amend 2012 taxes In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. How to amend 2012 taxes Situation (1) does not apply and you take an exclusion for interest from qualified U. How to amend 2012 taxes S. How to amend 2012 taxes savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. How to amend 2012 taxes In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. How to amend 2012 taxes You received a lump-sum payment for an earlier year. How to amend 2012 taxes In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. How to amend 2012 taxes See Lump-sum election next. How to amend 2012 taxes Lump-sum election. How to amend 2012 taxes   You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. How to amend 2012 taxes    This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. How to amend 2012 taxes No part of the lump-sum death benefit is subject to tax. How to amend 2012 taxes   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. How to amend 2012 taxes However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. How to amend 2012 taxes You can elect this method if it lowers your taxable benefits. How to amend 2012 taxes Making the election. How to amend 2012 taxes   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. How to amend 2012 taxes That discussion also explains how to make the election. How to amend 2012 taxes    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. How to amend 2012 taxes Do not file an amended return for the earlier year. How to amend 2012 taxes Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. How to amend 2012 taxes Example 1. How to amend 2012 taxes George White is single and files Form 1040 for 2013. How to amend 2012 taxes He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. How to amend 2012 taxes The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. How to amend 2012 taxes To figure his taxable benefits, George completes the worksheet shown here. How to amend 2012 taxes Filled-in Worksheet 1. How to amend 2012 taxes Figuring Your Taxable Benefits 1. How to amend 2012 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to amend 2012 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. How to amend 2012 taxes Enter one-half of line 1 2,990 3. How to amend 2012 taxes Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. How to amend 2012 taxes     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. How to amend 2012 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. How to amend 2012 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. How to amend 2012 taxes Combine lines 2, 3, 4, and 5 31,980 7. How to amend 2012 taxes Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to amend 2012 taxes     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. How to amend 2012 taxes Is the amount on line 7 less than the amount on line 6?     No. How to amend 2012 taxes None of your social security benefits are taxable. How to amend 2012 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to amend 2012 taxes   Yes. How to amend 2012 taxes Subtract line 7 from line 6 31,980 9. How to amend 2012 taxes If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. How to amend 2012 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How to amend 2012 taxes 85) and enter the result on line 17. How to amend 2012 taxes Then go to line 18. How to amend 2012 taxes   10. How to amend 2012 taxes Is the amount on line 9 less than the amount on line 8?     No. How to amend 2012 taxes None of your benefits are taxable. How to amend 2012 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to amend 2012 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How to amend 2012 taxes     Yes. How to amend 2012 taxes Subtract line 9 from line 8 6,980 11. How to amend 2012 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. How to amend 2012 taxes Subtract line 11 from line 10. How to amend 2012 taxes If zero or less, enter -0- -0- 13. How to amend 2012 taxes Enter the smaller of line 10 or line 11 6,980 14. How to amend 2012 taxes Enter one-half of line 13 3,490 15. How to amend 2012 taxes Enter the smaller of line 2 or line 14 2,990 16. How to amend 2012 taxes Multiply line 12 by 85% (. How to amend 2012 taxes 85). How to amend 2012 taxes If line 12 is zero, enter -0- -0- 17. How to amend 2012 taxes Add lines 15 and 16 2,990 18. How to amend 2012 taxes Multiply line 1 by 85% (. How to amend 2012 taxes 85) 5,083 19. How to amend 2012 taxes Taxable benefits. How to amend 2012 taxes Enter the smaller of line 17 or line 18. How to amend 2012 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. How to amend 2012 taxes On line 20a of his Form 1040, George enters his net benefits of $5,980. How to amend 2012 taxes On line 20b, he enters his taxable benefits of $2,990. How to amend 2012 taxes Example 2. How to amend 2012 taxes Ray and Alice Hopkins file a joint return on Form 1040A for 2013. How to amend 2012 taxes Ray is retired and received a fully taxable pension of $15,500. How to amend 2012 taxes He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. How to amend 2012 taxes Alice worked during the year and had wages of $14,000. How to amend 2012 taxes She made a deductible payment to her IRA account of $1,000. How to amend 2012 taxes Ray and Alice have two savings accounts with a total of $250 in taxable interest income. How to amend 2012 taxes They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. How to amend 2012 taxes They find none of Ray's social security benefits are taxable. How to amend 2012 taxes On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. How to amend 2012 taxes Filled-in Worksheet 1. How to amend 2012 taxes Figuring Your Taxable Benefits 1. How to amend 2012 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to amend 2012 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. How to amend 2012 taxes Enter one-half of line 1 2,800 3. How to amend 2012 taxes Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. How to amend 2012 taxes     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. How to amend 2012 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. How to amend 2012 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. How to amend 2012 taxes Combine lines 2, 3, 4, and 5 32,550 7. How to amend 2012 taxes Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to amend 2012 taxes     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. How to amend 2012 taxes Is the amount on line 7 less than the amount on line 6?     No. How to amend 2012 taxes None of your social security benefits are taxable. How to amend 2012 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to amend 2012 taxes   Yes. How to amend 2012 taxes Subtract line 7 from line 6 31,550 9. How to amend 2012 taxes If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. How to amend 2012 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How to amend 2012 taxes 85) and enter the result on line 17. How to amend 2012 taxes Then go to line 18. How to amend 2012 taxes   10. How to amend 2012 taxes Is the amount on line 9 less than the amount on line 8?     No. How to amend 2012 taxes None of your benefits are taxable. How to amend 2012 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to amend 2012 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How to amend 2012 taxes     Yes. How to amend 2012 taxes Subtract line 9 from line 8   11. How to amend 2012 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. How to amend 2012 taxes Subtract line 11 from line 10. How to amend 2012 taxes If zero or less, enter -0-   13. How to amend 2012 taxes Enter the smaller of line 10 or line 11   14. How to amend 2012 taxes Enter one-half of line 13   15. How to amend 2012 taxes Enter the smaller of line 2 or line 14   16. How to amend 2012 taxes Multiply line 12 by 85% (. How to amend 2012 taxes 85). How to amend 2012 taxes If line 12 is zero, enter -0-   17. How to amend 2012 taxes Add lines 15 and 16   18. How to amend 2012 taxes Multiply line 1 by 85% (. How to amend 2012 taxes 85)   19. How to amend 2012 taxes Taxable benefits. How to amend 2012 taxes Enter the smaller of line 17 or line 18. How to amend 2012 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. How to amend 2012 taxes Joe and Betty Johnson file a joint return on Form 1040 for 2013. How to amend 2012 taxes Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. How to amend 2012 taxes Joe's Form RRB-1099 shows $10,000 in box 5. How to amend 2012 taxes Betty is a retired government worker and receives a fully taxable pension of $38,000. How to amend 2012 taxes They had $2,300 in taxable interest income plus interest of $200 on a qualified U. How to amend 2012 taxes S. How to amend 2012 taxes savings bond. How to amend 2012 taxes The savings bond interest qualified for the exclusion. How to amend 2012 taxes They figure their taxable benefits by completing Worksheet 1. How to amend 2012 taxes Because they have qualified U. How to amend 2012 taxes S. How to amend 2012 taxes savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. How to amend 2012 taxes On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). How to amend 2012 taxes Filled-in Worksheet 1. How to amend 2012 taxes Figuring Your Taxable Benefits Before you begin: • If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. How to amend 2012 taxes • Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). How to amend 2012 taxes None of your benefits are taxable for 2013. How to amend 2012 taxes For more information, see Repayments More Than Gross Benefits. How to amend 2012 taxes • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. How to amend 2012 taxes S. How to amend 2012 taxes Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. How to amend 2012 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. How to amend 2012 taxes 1. How to amend 2012 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. How to amend 2012 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. How to amend 2012 taxes Enter one-half of line 1 5,000 3. How to amend 2012 taxes Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. How to amend 2012 taxes     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. How to amend 2012 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. How to amend 2012 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. How to amend 2012 taxes Combine lines 2, 3, 4, and 5 45,500 7. How to amend 2012 taxes Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. How to amend 2012 taxes     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. How to amend 2012 taxes Is the amount on line 7 less than the amount on line 6?     No. How to amend 2012 taxes None of your social security benefits are taxable. How to amend 2012 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. How to amend 2012 taxes   Yes. How to amend 2012 taxes Subtract line 7 from line 6 45,500 9. How to amend 2012 taxes If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. How to amend 2012 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. How to amend 2012 taxes 85) and enter the result on line 17. How to amend 2012 taxes Then go to line 18. How to amend 2012 taxes   10. How to amend 2012 taxes Is the amount on line 9 less than the amount on line 8?     No. How to amend 2012 taxes None of your benefits are taxable. How to amend 2012 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. How to amend 2012 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. How to amend 2012 taxes     Yes. How to amend 2012 taxes Subtract line 9 from line 8 13,500 11. How to amend 2012 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. How to amend 2012 taxes Subtract line 11 from line 10. How to amend 2012 taxes If zero or less, enter -0- 1,500 13. How to amend 2012 taxes Enter the smaller of line 10 or line 11 12,000 14. How to amend 2012 taxes Enter one-half of line 13 6,000 15. How to amend 2012 taxes Enter the smaller of line 2 or line 14 5,000 16. How to amend 2012 taxes Multiply line 12 by 85% (. How to amend 2012 taxes 85). How to amend 2012 taxes If line 12 is zero, enter -0- 1,275 17. How to amend 2012 taxes Add lines 15 and 16 6,275 18. How to amend 2012 taxes Multiply line 1 by 85% (. How to amend 2012 taxes 85) 8,500 19. How to amend 2012 taxes Taxable benefits. How to amend 2012 taxes Enter the smaller of line 17 or line 18. How to amend 2012 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. How to amend 2012 taxes Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. How to amend 2012 taxes Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. How to amend 2012 taxes Disability payments. How to amend 2012 taxes   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. How to amend 2012 taxes If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. How to amend 2012 taxes If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. How to amend 2012 taxes Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. How to amend 2012 taxes Legal expenses. How to amend 2012 taxes   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. How to amend 2012 taxes   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. How to amend 2012 taxes Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. How to amend 2012 taxes If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. How to amend 2012 taxes Do not use a worksheet in this case. How to amend 2012 taxes If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. How to amend 2012 taxes If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. How to amend 2012 taxes Joint return. How to amend 2012 taxes   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. How to amend 2012 taxes You do this to get your net benefits when figuring if your combined benefits are taxable. How to amend 2012 taxes Example. How to amend 2012 taxes John and Mary file a joint return for 2013. How to amend 2012 taxes John received Form SSA-1099 showing $3,000 in box 5. How to amend 2012 taxes Mary also received Form SSA-1099 and the amount in box 5 was ($500). How to amend 2012 taxes John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. How to amend 2012 taxes Repayment of benefits received in an earlier year. How to amend 2012 taxes   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. How to amend 2012 taxes Deduction $3,000 or less. How to amend 2012 taxes   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. How to amend 2012 taxes Claim it on Schedule A (Form 1040), line 23. How to amend 2012 taxes Deduction more than $3,000. How to amend 2012 taxes    If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. How to amend 2012 taxes Figure your tax for 2013 in the following steps. How to amend 2012 taxes Figure the tax without the itemized deduction included on Schedule A, line 28. How to amend 2012 taxes For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. How to amend 2012 taxes Then refigure the tax for that year. How to amend 2012 taxes Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. How to amend 2012 taxes Subtract the result in (c) from the result in (a). How to amend 2012 taxes Compare the tax figured in methods (1) and (2). How to amend 2012 taxes Your tax for 2013 is the smaller of the two amounts. How to amend 2012 taxes If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. How to amend 2012 taxes If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. How to amend 2012 taxes Check box d and enter “I. How to amend 2012 taxes R. How to amend 2012 taxes C. How to amend 2012 taxes 1341” in the space next to that box. How to amend 2012 taxes If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. How to amend 2012 taxes Prev  Up  Next   Home   More Online Publications
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Understanding Your CP285 Notice

CP285 notifies BMF taxpayers the reason their Form 1128, Application To Adopt, Change, or Retain a Tax Year, was denied.


What you need to do

Continue filing your annual income tax return on the tax year you have historically used. If you are a new entity, use the tax year assigned when you received the notice of EIN assignment (CP575, 576, etc.).


You may want to

Submit a newly completed, timely Form 1128 for next tax year.

 

 

Page Last Reviewed or Updated: 12-Feb-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 How To Amend 2012 Taxes

How to amend 2012 taxes Index A Accrual foreign taxes, adjustments, You may have to post a bond. How to amend 2012 taxes Accrual method of accounting, Accrual method of accounting. How to amend 2012 taxes Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. How to amend 2012 taxes S. How to amend 2012 taxes losses, U. How to amend 2012 taxes S. How to amend 2012 taxes Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. How to amend 2012 taxes Beneficiary, Partner or S corporation shareholder. How to amend 2012 taxes Bond, income tax, You may have to post a bond. How to amend 2012 taxes Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. How to amend 2012 taxes Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. How to amend 2012 taxes Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. How to amend 2012 taxes Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. How to amend 2012 taxes , Income from controlled foreign corporations. How to amend 2012 taxes Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. How to amend 2012 taxes Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. How to amend 2012 taxes E Economic benefits, Specific economic benefit. How to amend 2012 taxes Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. How to amend 2012 taxes Export financing interest, Export financing interest. How to amend 2012 taxes Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. How to amend 2012 taxes Foreign corporation–U. How to amend 2012 taxes S. How to amend 2012 taxes shareholders, filing requirements, Taxes of U. How to amend 2012 taxes S. How to amend 2012 taxes Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. How to amend 2012 taxes Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. How to amend 2012 taxes S. How to amend 2012 taxes dollars. How to amend 2012 taxes Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. How to amend 2012 taxes S. How to amend 2012 taxes partners, filing requirement, Taxes of U. How to amend 2012 taxes S. How to amend 2012 taxes Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. How to amend 2012 taxes , Foreign tax refund. How to amend 2012 taxes Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. How to amend 2012 taxes Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. How to amend 2012 taxes Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. How to amend 2012 taxes S. How to amend 2012 taxes Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. How to amend 2012 taxes 8833, Report required. How to amend 2012 taxes 8865, Taxes of U. How to amend 2012 taxes S. How to amend 2012 taxes Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. How to amend 2012 taxes Functional currency, Translating foreign currency into U. How to amend 2012 taxes S. How to amend 2012 taxes dollars. How to amend 2012 taxes G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. How to amend 2012 taxes I Income from sources in U. How to amend 2012 taxes S. How to amend 2012 taxes possessions, Determining the source of income from U. How to amend 2012 taxes S. How to amend 2012 taxes possessions. How to amend 2012 taxes Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. How to amend 2012 taxes Interest, Penalties and interest. How to amend 2012 taxes Interest expense, apportioning, Interest expense. How to amend 2012 taxes International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. How to amend 2012 taxes Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. How to amend 2012 taxes S. How to amend 2012 taxes , U. How to amend 2012 taxes S. How to amend 2012 taxes Losses Allocation of, U. How to amend 2012 taxes S. How to amend 2012 taxes Losses Lump-sum distributions, Lump-Sum Distribution M Making or changing your choice, Making or Changing Your Choice Married couples Carryback and carryover, Married Couples Joint return, Joint return. How to amend 2012 taxes Mineral income, foreign,, Taxes on Foreign Mineral Income Mutual fund distributions, Mutual fund shareholder. How to amend 2012 taxes , Passive income. How to amend 2012 taxes Mutual fund shareholder, Mutual fund shareholder. How to amend 2012 taxes N Nonresident aliens, Nonresident Aliens Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination O Overall foreign loss, Overall foreign loss. How to amend 2012 taxes P Partner, Partner or S corporation shareholder. How to amend 2012 taxes , Partnership distributive share. How to amend 2012 taxes , Foreign Taxes From a Partnership or an S Corporation Passive category income, Passive Category Income Penalties, Failure-to-notify penalty. How to amend 2012 taxes , Penalties and interest. How to amend 2012 taxes Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. How to amend 2012 taxes Failure to file Form 5713, Penalty for failure to file. How to amend 2012 taxes Failure to notify, foreign tax change, Failure-to-notify penalty. How to amend 2012 taxes Failure to report treaty information, Report required. How to amend 2012 taxes Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. How to amend 2012 taxes Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. How to amend 2012 taxes S. How to amend 2012 taxes dollars. How to amend 2012 taxes Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. How to amend 2012 taxes Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. How to amend 2012 taxes Reporting requirements (international boycott), Reporting requirements. How to amend 2012 taxes Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. How to amend 2012 taxes , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. How to amend 2012 taxes Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. How to amend 2012 taxes Social security taxes, Pension, unemployment, and disability fund payments. How to amend 2012 taxes Source of compensation for labor or personal services Alternative basis, Alternative basis. How to amend 2012 taxes Multi-year compensation, Multi-year compensation. How to amend 2012 taxes Time basis, Time basis. How to amend 2012 taxes Transportation income, Transportation Income State income taxes, State income taxes. How to amend 2012 taxes Subsidy, Subsidy received. How to amend 2012 taxes T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. How to amend 2012 taxes S. How to amend 2012 taxes , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. How to amend 2012 taxes S. How to amend 2012 taxes dollars. How to amend 2012 taxes U U. How to amend 2012 taxes S. How to amend 2012 taxes citizens, U. How to amend 2012 taxes S. How to amend 2012 taxes Citizens U. How to amend 2012 taxes S. How to amend 2012 taxes losses Allocation of, U. How to amend 2012 taxes S. How to amend 2012 taxes Losses U. How to amend 2012 taxes S. How to amend 2012 taxes possessions, U. How to amend 2012 taxes S. How to amend 2012 taxes possessions. How to amend 2012 taxes Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. How to amend 2012 taxes , Carryback and Carryover W Wages, Wages completely excluded. How to amend 2012 taxes When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications