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Amend Return

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Amend Return

Amend return 4. Amend return   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. Amend return Adjusted gross income. Amend return Distributions received by spouse. Amend return Testing period. Amend return What's New Modified AGI limit for retirement savings contributions credit increased. Amend return  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Amend return Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). Amend return You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Amend return This credit could reduce the federal income tax you pay dollar for dollar. Amend return    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. Amend return You were born before January 2, 1996. Amend return You are not a full-time student (explained next). Amend return No one else, such as your parent(s), claims an exemption for you on their tax return. Amend return Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Amend return Full-time student. Amend return   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Amend return You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. Amend return Adjusted gross income. Amend return   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. Amend return However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Amend return Eligible contributions. Amend return   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Amend return They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. Amend return For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Amend return Reducing eligible contributions. Amend return   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. Amend return Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Amend return   Do not reduce your eligible contributions by any of the following. Amend return The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Amend return Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. Amend return Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Amend return Loans from a qualified employer plan treated as a distribution. Amend return Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Amend return Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Amend return Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Amend return Distributions from a military retirement plan. Amend return Distributions from an inherited IRA by a nonspousal beneficiary. Amend return Distributions received by spouse. Amend return   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Amend return Testing period. Amend return   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. Amend return Example. Amend return You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Amend return You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. Amend return Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Amend return You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Amend return You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. Amend return Maximum eligible contributions. Amend return   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Amend return Effect on other credits. Amend return   The amount of this credit will not change the amount of your refundable tax credits. Amend return A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Amend return Maximum credit. Amend return   This is a nonrefundable credit. Amend return The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. Amend return If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. Amend return How to figure and report the credit. Amend return   The amount of the credit you can get is based on the contributions you make and your credit rate. Amend return Your credit rate can be as low as 10% or as high as 50%. Amend return Your credit rate depends on your income and your filing status. Amend return See Form 8880 to determine your credit rate. Amend return   The maximum contribution taken into account is $2,000 per person. Amend return On a joint return, up to $2,000 is taken into account for each spouse. Amend return   Figure the credit on Form 8880. Amend return Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. Amend return Prev  Up  Next   Home   More Online Publications
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Guidance published by IRS related to retirement plans.

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Index of retirement plan guidance by subject matter

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Retirement plan guidance by type - October 2000 to date

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Monthly weighted-average interest rates

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Page Last Reviewed or Updated: 28-Mar-2014

The Amend Return

Amend return Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. Amend return  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. Amend return 3% (. Amend return 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. Amend return The tax applies to sales of taxable medical devices after December 31, 2012. Amend return See Taxable Medical Devices in chapter 5, later. Amend return Tax on seasonal flu vaccines. Amend return  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. Amend return 75 per dose of taxable vaccine. Amend return Previously, only trivalent influenza vaccines were subject to this tax. Amend return See Vaccines in chapter 5, later. Amend return Patient-centered outcomes research fee. Amend return  The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. Amend return The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. Amend return The fee applies to policy or plan years ending on or after October 1, 2012. Amend return See chapter 11, later. Amend return Extension of fuel tax credits. Amend return  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. Amend return Biodiesel or renewable diesel mixture credit. Amend return Alternative fuel credit. Amend return Alternative fuel mixture credit. Amend return See Notice 2013–26 (fuel tax credits) on page 984 of I. Amend return R. Amend return B. Amend return 2013–18 at www. Amend return irs. Amend return gov/pub/irs-irbs/irb13-18. Amend return pdf; also see chapter 2, later. Amend return Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. Amend return  For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. Amend return See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. Amend return Expiration of alcohol fuel mixture credit. Amend return  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. Amend return Expiration of alcohol fuels credits. Amend return  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. Amend return Second generation biofuel producer credit and excise tax. Amend return  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. Amend return After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. Amend return The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. Amend return You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. Amend return Report the tax on Form 720. Amend return See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. Amend return Extension of section 40A biodiesel fuels credit. Amend return  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. Amend return Future developments. Amend return  The IRS has created a page on IRS. Amend return gov that includes information about Publication 510 at www. Amend return irs. Amend return gov/pub510. Amend return Information about any future developments will be posted on that page. Amend return Reminders Publication 510 updates. Amend return  Publication 510 is not updated annually. Amend return Instead, it will be updated only when there are major changes in the tax law. Amend return Use of international air travel facilities. Amend return  Generally, the tax on the use of international air travel facilities increases annually. Amend return See the Instructions for Form 720 for the tax rate. Amend return For more information, see Air Transportation Taxes in chapter 4. Amend return Aviation fuels for use in foreign trade. Amend return  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. Amend return Arrow shafts, tax rate. Amend return  Generally, the tax on arrow shafts increases annually. Amend return See Form 720 for the tax rate. Amend return Disregarded entities and qualified subchapter S subsidiaries. Amend return  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. Amend return QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. Amend return 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). Amend return These actions cannot take place under the owner's taxpayer identification number (TIN). Amend return Some QSubs and disregarded entities may already have an EIN. Amend return However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Amend return Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). Amend return For more information on these regulations, see Treasury Decision (T. Amend return D. Amend return ) 9356, T. Amend return D. Amend return 9462, and T. Amend return D. Amend return 9596. Amend return You can find T. Amend return D. Amend return 9356 on page 675 of Internal Revenue Bulletin (I. Amend return R. Amend return B. Amend return ) 2007-39 at  www. Amend return irs. Amend return gov/pub/irs-irbs/irb07-39. Amend return pdf;  T. Amend return D. Amend return 9462 on page 504 of I. Amend return R. Amend return B. Amend return 2009-42 at  www. Amend return irs. Amend return gov/pub/irs-irbs/irb09-42. Amend return pdf;  and T. Amend return D. Amend return 9596 on page 84 of I. Amend return R. Amend return B. Amend return 2012-30 at  www. Amend return irs. Amend return gov/pub/irs-irbs/irb12-30. Amend return pdf. Amend return Registration for certain activities. Amend return  You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. Amend return See the instructions for Form 637 for the list of activities for which you must register. Amend return Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Amend return Each business unit that has, or is required to have, a separate employer identification number must be registered. Amend return To apply for registration, complete Form 637 and provide the information requested in its instructions. Amend return If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. Amend return A copy of Form 637 is not a Letter of Registration. Amend return Photographs of missing children. Amend return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amend return Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. Amend return It also covers fuel tax credits and refunds. Amend return For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. Amend return Comments and suggestions. Amend return   We welcome your comments about this publication and your suggestions for future editions. Amend return   You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Amend return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend return   You can email us at taxforms@irs. Amend return gov. Amend return Please put “Publications Comment” on the subject line. Amend return You can also send us comments from www. Amend return irs. Amend return gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. Amend return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amend return Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns    Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report   See How To Get Tax Help in chapter 17 for information about ordering forms and publications. Amend return Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. Amend return R. Amend return B. Amend return 2005-2 at www. Amend return irs. Amend return gov/pub/irs-irbs/irb05-02. Amend return pdf. Amend return Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. Amend return R. Amend return B. Amend return 2005-35 at www. Amend return irs. Amend return gov/pub/irs-irbs/irb05-35. Amend return pdf. Amend return Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. Amend return R. Amend return B. Amend return 2005-46 at www. Amend return irs. Amend return gov/pub/irs-irbs/irb05-46. Amend return pdf. Amend return Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. Amend return R. Amend return B. Amend return 2006-43 at www. Amend return irs. Amend return gov/pub/irs-irbs/irb06-43. Amend return pdf. Amend return Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. Amend return R. Amend return B. Amend return 2008-51 at www. Amend return irs. Amend return gov/pub/irs-irbs/irb08-51. Amend return pdf. Amend return Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. Amend return R. Amend return B. Amend return 2010-44 at www. Amend return irs. Amend return gov/pub/irs-irbs/irb10-44. Amend return pdf. Amend return Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. Amend return R. Amend return B. Amend return 2012-17 at www. Amend return irs. Amend return gov/pub/irs-irbs/irb12-17. Amend return pdf. Amend return Notice 2013-26 (fuel tax credits) on page 984 of I. Amend return R. Amend return B. Amend return 2013-18 at www. Amend return irs. Amend return gov/pub/irs-irbs/irb13-18. Amend return pdf. Amend return T. Amend return D. Amend return 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. Amend return R. Amend return B. Amend return 2012-52 at www. Amend return irs. Amend return gov/pub/irs-irbs/irb12-52. Amend return pdf. Amend return T. Amend return D. Amend return 9602 (patient-centered outcomes research fee) on page 746 of I. Amend return R. Amend return B. Amend return 2012-52 at www. Amend return irs. Amend return gov/pub/irs-irbs/irb12-52. Amend return pdf. Amend return Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. Amend return R. Amend return B. Amend return 2012-45 at www. Amend return irs. Amend return gov/pub/irs-irbs/irb12-45. Amend return pdf. Amend return T. Amend return D. Amend return 9621 (indoor tanning services tax) on page 49 of I. Amend return R. Amend return B. Amend return 2013-28 at www. Amend return irs. Amend return gov/pub/irs-irbs/irb13-28. Amend return pdf. Amend return Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. Amend return For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. Amend return ttb. Amend return gov. Amend return Heavy highway vehicle use tax. Amend return   You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. Amend return The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Amend return Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. Amend return Note. Amend return A Spanish version (Formulario 2290(SP)) is also available. Amend return See How To Get Tax Help in chapter 17. Amend return Registration of vehicles. Amend return   Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. Amend return Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. Amend return    If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. Amend return The hours of service are 8:00 a. Amend return m. Amend return to 6:00 p. Amend return m. Amend return Eastern time. Amend return Wagering tax and occupational tax. Amend return   The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. Amend return Prev  Up  Next   Home   More Online Publications