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How To Amend A Tax Return

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How To Amend A Tax Return

How to amend a tax return Publication 597 - Introductory Material Table of Contents Introduction Introduction This publication provides information on the income tax treaty between the United States and Canada. How to amend a tax return It discusses a number of treaty provisions that often apply to U. How to amend a tax return S. How to amend a tax return citizens or residents who may be liable for Canadian tax. How to amend a tax return Treaty provisions are generally reciprocal (the same rules apply to both treaty countries). How to amend a tax return Therefore, a Canadian resident who receives income from the United States may refer to this publication to see if a treaty provision may affect the tax to be paid to the United States. How to amend a tax return This publication does not deal with Canadian income tax laws; nor does it provide Canada's interpretation of treaty articles, definitions, or specific terms not defined in the treaty itself. How to amend a tax return The United States—Canada income tax treaty was signed on September 26, 1980. How to amend a tax return It has been amended by five protocols, the most recent of which generally became effective January 1, 2009. How to amend a tax return In this publication, the term “article” refers to the particular article of the treaty, as amended. How to amend a tax return Prev  Up  Next   Home   More Online Publications
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Contact the U.S. Congress and the White House

How to contact government officials.

Contact Your Representative in the U.S. Congress

You can send an e-mail to your elected officials using the websites for the U.S. House of Representatives or the U.S. Senate.  If you don’t know how to find the website of your Representative or Senator, here’s how to find it:

1. Identify Your Representatives in the U.S. Congress

2. Visit Your Representative's Website

Click the name of the elected official you want to contact.  This will take you to their website.

3. Type Your Message

Look for the “Contact” link on the website, and click on it to find a web form to send your message.

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Contact a Member of Congress that Does Not Represent You

If you want to send a message to an official who does not represent you, you can:

  • Send a message to the Representative or Senator that represents you, and ask his or her office to forward it for you.
  • Go to the website for the member of Congress you wish to contact to find a postal address and mail a letter.
  • Call the United States Capitol switchboard at 1-202-224-3121.  The switchboard operator will connect you with the office you request.

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Contact the White House

Visit the White House website to send questions, comments, or concerns, to the President or his staff.

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The How To Amend A Tax Return

How to amend a tax return Part One -   The Income Tax Return The four chapters in this part provide basic information on the tax system. How to amend a tax return They take you through the first steps of filling out a tax return—such as deciding what your filing status is, how many exemptions you can take, and what form to file. How to amend a tax return They also discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. How to amend a tax return Table of Contents 1. How to amend a tax return   Filing InformationWhat's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. How to amend a tax return Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft 2. How to amend a tax return   Filing StatusWhat's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. How to amend a tax return Divorce and remarriage. How to amend a tax return Annulled marriages. How to amend a tax return Head of household or qualifying widow(er) with dependent child. How to amend a tax return Considered married. How to amend a tax return Same-sex marriage. How to amend a tax return Spouse died during the year. How to amend a tax return Married persons living apart. How to amend a tax return Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child 3. How to amend a tax return   Personal Exemptions and DependentsWhat's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. How to amend a tax return Taxpayer identification numbers for aliens. How to amend a tax return Taxpayer identification numbers for adoptees. How to amend a tax return 4. How to amend a tax return   Tax Withholding and Estimated TaxWhat's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 Prev  Up  Next   Home   More Online Publications