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Instructions For Filing An Amended Tax Return

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Instructions For Filing An Amended Tax Return

Instructions for filing an amended tax return 13. Instructions for filing an amended tax return   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. Instructions for filing an amended tax return A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). Instructions for filing an amended tax return However, no deposit is required for the situations listed below; the taxes are payable with Form 720. Instructions for filing an amended tax return The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. Instructions for filing an amended tax return The gas guzzler tax is being paid on a one-time filing. Instructions for filing an amended tax return The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. Instructions for filing an amended tax return How To Make Deposits Electronic deposit requirement. Instructions for filing an amended tax return   You must use electronic funds transfer to make excise tax deposits. Instructions for filing an amended tax return Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Instructions for filing an amended tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Instructions for filing an amended tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Instructions for filing an amended tax return   EFTPS is a free service provided by the Department of Treasury. Instructions for filing an amended tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Instructions for filing an amended tax return To get more information about EFTPS or to enroll in EFTPS, visit www. Instructions for filing an amended tax return eftps. Instructions for filing an amended tax return gov or call 1-800-555-4477. Instructions for filing an amended tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Instructions for filing an amended tax return    Depositing on time. Instructions for filing an amended tax return For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. Instructions for filing an amended tax return m. Instructions for filing an amended tax return Eastern time). Instructions for filing an amended tax return You will automatically be enrolled in EFTPS when you apply for an EIN. Instructions for filing an amended tax return You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. Instructions for filing an amended tax return When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. Instructions for filing an amended tax return The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. Instructions for filing an amended tax return See Alternative method below. Instructions for filing an amended tax return If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. Instructions for filing an amended tax return Regular method. Instructions for filing an amended tax return   The deposit of tax for a semimonthly period is due by the 14th day following that period. Instructions for filing an amended tax return Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. Instructions for filing an amended tax return If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Instructions for filing an amended tax return Alternative method (IRS Nos. Instructions for filing an amended tax return 22, 26, 27, and 28). Instructions for filing an amended tax return   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. Instructions for filing an amended tax return Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. Instructions for filing an amended tax return The deposit of tax is due by the 3rd banking day after the 7th day of that period. Instructions for filing an amended tax return   For an example of the alternative method, see the Instructions for Form 720. Instructions for filing an amended tax return To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. Instructions for filing an amended tax return For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. Instructions for filing an amended tax return The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). Instructions for filing an amended tax return The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. Instructions for filing an amended tax return See Uncollected Tax Report in chapter 4. Instructions for filing an amended tax return The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. Instructions for filing an amended tax return Special rule for deposits of taxes in September. Instructions for filing an amended tax return   See the Instructions for Form 720 for a special rule on deposits made in September. Instructions for filing an amended tax return Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. Instructions for filing an amended tax return Generally, you do not have to make a deposit for a period in which you incurred no tax liability. Instructions for filing an amended tax return Net tax liability. Instructions for filing an amended tax return   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. Instructions for filing an amended tax return You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. Instructions for filing an amended tax return If you use this method, you must use it for all semimonthly periods in the calendar quarter. Instructions for filing an amended tax return Do not reduce your liability by any amounts from Form 720X. Instructions for filing an amended tax return Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. Instructions for filing an amended tax return Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. Instructions for filing an amended tax return 67%) of the net tax liability reported for the look-back quarter. Instructions for filing an amended tax return For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. Instructions for filing an amended tax return 23%), 10/90 (11. Instructions for filing an amended tax return 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. Instructions for filing an amended tax return Also, the total deposit for that semimonthly period must be at least 1/6 (16. Instructions for filing an amended tax return 67%) of the net tax liability reported for the look-back quarter. Instructions for filing an amended tax return Exceptions. Instructions for filing an amended tax return   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. Instructions for filing an amended tax return 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. Instructions for filing an amended tax return Requirements to be met. Instructions for filing an amended tax return   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. Instructions for filing an amended tax return    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. Instructions for filing an amended tax return Tax rate increases. Instructions for filing an amended tax return   You must modify the safe harbor rule if there has been an increase in the rate of tax. Instructions for filing an amended tax return You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. Instructions for filing an amended tax return To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. Instructions for filing an amended tax return Prev  Up  Next   Home   More Online Publications
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The Instructions For Filing An Amended Tax Return

Instructions for filing an amended tax return 5. Instructions for filing an amended tax return   Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. Instructions for filing an amended tax return This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. Instructions for filing an amended tax return For most ministers and church employees, the limit on annual additions is figured without any changes. Instructions for filing an amended tax return This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. Instructions for filing an amended tax return Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. Instructions for filing an amended tax return This chapter will explain the alternative limit and the changes. Instructions for filing an amended tax return Who is a church employee?   A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. Instructions for filing an amended tax return Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. Instructions for filing an amended tax return Total contributions over your lifetime under this choice cannot be more than $40,000. Instructions for filing an amended tax return Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. Instructions for filing an amended tax return They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. Instructions for filing an amended tax return Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. Instructions for filing an amended tax return Foreign missionary. Instructions for filing an amended tax return   If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. Instructions for filing an amended tax return   If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. Instructions for filing an amended tax return   You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. Instructions for filing an amended tax return You are an employee of a church or convention or association of churches. Instructions for filing an amended tax return You are performing services for the church outside the United States. Instructions for filing an amended tax return Self-employed minister. Instructions for filing an amended tax return   If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. Instructions for filing an amended tax return Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. Instructions for filing an amended tax return Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. Instructions for filing an amended tax return Church employees. Instructions for filing an amended tax return   If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Instructions for filing an amended tax return Self-employed minister. Instructions for filing an amended tax return   If you are a self-employed minister, your years of service include full and part years during which you were self-employed. Instructions for filing an amended tax return Prev  Up  Next   Home   More Online Publications