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Amended Irs Tax Forms

Amended irs tax forms 12. Amended irs tax forms   Other Income Table of Contents Introduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Amended irs tax forms Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Amended irs tax forms Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Amended irs tax forms Method 2. Amended irs tax forms RoyaltiesDepletion. Amended irs tax forms Coal and iron ore. Amended irs tax forms Sale of property interest. Amended irs tax forms Part of future production sold. Amended irs tax forms Unemployment BenefitsTypes of unemployment compensation. Amended irs tax forms Governmental program. Amended irs tax forms Repayment of unemployment compensation. Amended irs tax forms Tax withholding. Amended irs tax forms Repayment of benefits. Amended irs tax forms Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Amended irs tax forms Deduction for costs involved in unlawful discrimination suits. Amended irs tax forms Energy conservation measure. Amended irs tax forms Dwelling unit. Amended irs tax forms Current income required to be distributed. Amended irs tax forms Current income not required to be distributed. Amended irs tax forms How to report. Amended irs tax forms Losses. Amended irs tax forms Grantor trust. Amended irs tax forms Nonemployee compensation. Amended irs tax forms Corporate director. Amended irs tax forms Personal representatives. Amended irs tax forms Manager of trade or business for bankruptcy estate. Amended irs tax forms Notary public. Amended irs tax forms Election precinct official. Amended irs tax forms Difficulty-of-care payments. Amended irs tax forms Maintaining space in home. Amended irs tax forms Reporting taxable payments. Amended irs tax forms Lotteries and raffles. Amended irs tax forms Form W-2G. Amended irs tax forms Reporting winnings and recordkeeping. Amended irs tax forms Inherited pension or IRA. Amended irs tax forms Employee awards or bonuses. Amended irs tax forms Pulitzer, Nobel, and similar prizes. Amended irs tax forms Payment for services. Amended irs tax forms VA payments. Amended irs tax forms Prizes. Amended irs tax forms Strike and lockout benefits. Amended irs tax forms Introduction You must include on your return all items of income you receive in the form of money, property, and services unless the tax law states that you do not include them. Amended irs tax forms Some items, however, are only partly excluded from income. Amended irs tax forms This chapter discusses many kinds of income and explains whether they are taxable or nontaxable. Amended irs tax forms Income that is taxable must be reported on your tax return and is subject to tax. Amended irs tax forms Income that is nontaxable may have to be shown on your tax return but is not taxable. Amended irs tax forms This chapter begins with discussions of the following income items. Amended irs tax forms Bartering. Amended irs tax forms Canceled debts. Amended irs tax forms Sales parties at which you are the host or hostess. Amended irs tax forms Life insurance proceeds. Amended irs tax forms Partnership income. Amended irs tax forms S Corporation income. Amended irs tax forms Recoveries (including state income tax refunds). Amended irs tax forms Rents from personal property. Amended irs tax forms Repayments. Amended irs tax forms Royalties. Amended irs tax forms Unemployment benefits. Amended irs tax forms Welfare and other public assistance benefits. Amended irs tax forms These discussions are followed by brief discussions of other income items. Amended irs tax forms Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 544 Sales and Other Dispositions of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Bartering Bartering is an exchange of property or services. Amended irs tax forms You must include in your income, at the time received, the fair market value of property or services you receive in bartering. Amended irs tax forms If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as fair market value unless the value can be shown to be otherwise. Amended irs tax forms Generally, you report this income on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Amended irs tax forms However, if the barter involves an exchange of something other than services, such as in Example 3 below, you may have to use another form or schedule instead. Amended irs tax forms Example 1. Amended irs tax forms You are a self-employed attorney who performs legal services for a client, a small corporation. Amended irs tax forms The corporation gives you shares of its stock as payment for your services. Amended irs tax forms You must include the fair market value of the shares in your income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) in the year you receive them. Amended irs tax forms Example 2. Amended irs tax forms You are self-employed and a member of a barter club. Amended irs tax forms The club uses “credit units” as a means of exchange. Amended irs tax forms It adds credit units to your account for goods or services you provide to members, which you can use to purchase goods or services offered by other members of the barter club. Amended irs tax forms The club subtracts credit units from your account when you receive goods or services from other members. Amended irs tax forms You must include in your income the value of the credit units that are added to your account, even though you may not actually receive goods or services from other members until a later tax year. Amended irs tax forms Example 3. Amended irs tax forms You own a small apartment building. Amended irs tax forms In return for 6 months rent-free use of an apartment, an artist gives you a work of art she created. Amended irs tax forms You must report as rental income on Schedule E (Form 1040), Supplemental Income and Loss, the fair market value of the artwork, and the artist must report as income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) the fair rental value of the apartment. Amended irs tax forms Form 1099-B from barter exchange. Amended irs tax forms   If you exchanged property or services through a barter exchange, Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a similar statement from the barter exchange should be sent to you by February 18, 2014. Amended irs tax forms It should show the value of cash, property, services, credits, or scrip you received from exchanges during 2013. Amended irs tax forms The IRS also will receive a copy of Form 1099-B. Amended irs tax forms Canceled Debts In most cases, if a debt you owe is canceled or forgiven, other than as a gift or bequest, you must include the canceled amount in your income. Amended irs tax forms You have no income from the canceled debt if it is intended as a gift to you. Amended irs tax forms A debt includes any indebtedness for which you are liable or which attaches to property you hold. Amended irs tax forms If the debt is a nonbusiness debt, report the canceled amount on Form 1040, line 21. Amended irs tax forms If it is a business debt, report the amount on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) (or on Schedule F (Form 1040), Profit or Loss From Farming, if the debt is farm debt and you are a farmer). Amended irs tax forms Form 1099-C. Amended irs tax forms   If a Federal Government agency, financial institution, or credit union cancels or forgives a debt you owe of $600 or more, you will receive a Form 1099-C, Cancellation of Debt. Amended irs tax forms The amount of the canceled debt is shown in box 2. Amended irs tax forms Interest included in canceled debt. Amended irs tax forms   If any interest is forgiven and included in the amount of canceled debt in box 2, the amount of interest also will be shown in box 3. Amended irs tax forms Whether or not you must include the interest portion of the canceled debt in your income depends on whether the interest would be deductible when you paid it. Amended irs tax forms See Deductible debt under Exceptions, later. Amended irs tax forms   If the interest would not be deductible (such as interest on a personal loan), include in your income the amount from Form 1099-C, box 2. Amended irs tax forms If the interest would be deductible (such as on a business loan), include in your income the net amount of the canceled debt (the amount shown in box 2 less the interest amount shown in box 3). Amended irs tax forms Discounted mortgage loan. Amended irs tax forms   If your financial institution offers a discount for the early payment of your mortgage loan, the amount of the discount is canceled debt. Amended irs tax forms You must include the canceled amount in your income. Amended irs tax forms Mortgage relief upon sale or other disposition. Amended irs tax forms   If you are personally liable for a mortgage (recourse debt), and you are relieved of the mortgage when you dispose of the property, you may realize gain or loss up to the fair market value of the property. Amended irs tax forms To the extent the mortgage discharge exceeds the fair market value of the property, it is income from discharge of indebtedness unless it qualifies for exclusion under Excluded debt , later. Amended irs tax forms Report any income from discharge of indebtedness on nonbusiness debt that does not qualify for exclusion as other income on Form 1040, line 21. Amended irs tax forms    You may be able to exclude part of the mortgage relief on your principal residence. Amended irs tax forms See Excluded debt, later. Amended irs tax forms   If you are not personally liable for a mortgage (nonrecourse debt), and you are relieved of the mortgage when you dispose of the property (such as through foreclosure), that relief is included in the amount you realize. Amended irs tax forms You may have a taxable gain if the amount you realize exceeds your adjusted basis in the property. Amended irs tax forms Report any gain on nonbusiness property as a capital gain. Amended irs tax forms   See Publication 4681 for more information. Amended irs tax forms Stockholder debt. Amended irs tax forms   If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution that is generally dividend income to you. Amended irs tax forms For more information, see Publication 542, Corporations. Amended irs tax forms   If you are a stockholder in a corporation and you cancel a debt owed to you by the corporation, you generally do not realize income. Amended irs tax forms This is because the canceled debt is considered as a contribution to the capital of the corporation equal to the amount of debt principal that you canceled. Amended irs tax forms Repayment of canceled debt. Amended irs tax forms   If you included a canceled amount in your income and later pay the debt, you may be able to file a claim for refund for the year the amount was included in income. Amended irs tax forms You can file a claim on Form 1040X if the statute of limitations for filing a claim is still open. Amended irs tax forms The statute of limitations generally does not end until 3 years after the due date of your original return. Amended irs tax forms Exceptions There are several exceptions to the inclusion of canceled debt in income. Amended irs tax forms These are explained next. Amended irs tax forms Student loans. Amended irs tax forms   Certain student loans contain a provision that all or part of the debt incurred to attend the qualified educational institution will be canceled if you work for a certain period of time in certain professions for any of a broad class of employers. Amended irs tax forms   You do not have income if your student loan is canceled after you agreed to this provision and then performed the services required. Amended irs tax forms To qualify, the loan must have been made by: The Federal Government, a state or local government, or an instrumentality, agency, or subdivision thereof, A tax-exempt public benefit corporation that has assumed control of a state, county, or municipal hospital, and whose employees are considered public employees under state law, or An educational institution: Under an agreement with an entity described in (1) or (2) that provided the funds to the institution to make the loan, or As part of a program of the institution designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs and under which the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt organization described in section 501(c)(3). Amended irs tax forms   A loan to refinance a qualified student loan also will qualify if it was made by an educational institution or a qualified tax-exempt organization under its program designed as described in (3)(b) above. Amended irs tax forms Education loan repayment assistance. Amended irs tax forms   Education loan repayments made to you by the National Health Service Corps Loan Repayment Program (NHSC Loan Repayment Program), a state education loan repayment program eligible for funds under the Public Health Service Act, or any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in underserved or health professional shortage areas are not taxable. Amended irs tax forms    The provision relating to the “other state loan repayment or loan forgiveness program” was added to this exclusion for amounts received in tax years beginning after December 31, 2008. Amended irs tax forms If you included these amounts in income in 2010, 2011, or 2012, you should file an amended tax return to exclude this income. Amended irs tax forms See Form 1040X and its instructions for details on filing. Amended irs tax forms Deductible debt. Amended irs tax forms   You do not have income from the cancellation of a debt if your payment of the debt would be deductible. Amended irs tax forms This exception applies only if you use the cash method of accounting. Amended irs tax forms For more information, see chapter 5 of Publication 334, Tax Guide for Small Business. Amended irs tax forms Price reduced after purchase. Amended irs tax forms   In most cases, if the seller reduces the amount of debt you owe for property you purchased, you do not have income from the reduction. Amended irs tax forms The reduction of the debt is treated as a purchase price adjustment and reduces your basis in the property. Amended irs tax forms Excluded debt. Amended irs tax forms   Do not include a canceled debt in your gross income in the following situations. Amended irs tax forms The debt is canceled in a bankruptcy case under title 11 of the U. Amended irs tax forms S. Amended irs tax forms Code. Amended irs tax forms See Publication 908, Bankruptcy Tax Guide. Amended irs tax forms The debt is canceled when you are insolvent. Amended irs tax forms However, you cannot exclude any amount of canceled debt that is more than the amount by which you are insolvent. Amended irs tax forms See Publication 908. Amended irs tax forms The debt is qualified farm debt and is canceled by a qualified person. Amended irs tax forms See chapter 3 of Publication 225, Farmer's Tax Guide. Amended irs tax forms The debt is qualified real property business debt. Amended irs tax forms See chapter 5 of Publication 334. Amended irs tax forms The cancellation is intended as a gift. Amended irs tax forms The debt is qualified principal residence indebtedness. Amended irs tax forms See Publication 525 for additional information. Amended irs tax forms Host or Hostess If you host a party or event at which sales are made, any gift or gratuity you receive for giving the event is a payment for helping a direct seller make sales. Amended irs tax forms You must report this item as income at its fair market value. Amended irs tax forms Your out-of-pocket party expenses are subject to the 50% limit for meal and entertainment expenses. Amended irs tax forms These expenses are deductible as miscellaneous itemized deductions subject to the 2%-of-AGI limit on Schedule A (Form 1040), but only up to the amount of income you receive for giving the party. Amended irs tax forms For more information about the 50% limit for meal and entertainment expenses, see chapter 26. Amended irs tax forms Life Insurance Proceeds Life insurance proceeds paid to you because of the death of the insured person are not taxable unless the policy was turned over to you for a price. Amended irs tax forms This is true even if the proceeds were paid under an accident or health insurance policy or an endowment contract. Amended irs tax forms However, interest income received as a result of life insurance proceeds may be taxable. Amended irs tax forms Proceeds not received in installments. Amended irs tax forms   If death benefits are paid to you in a lump sum or other than at regular intervals, include in your income only the benefits that are more than the amount payable to you at the time of the insured person's death. Amended irs tax forms If the benefit payable at death is not specified, you include in your income the benefit payments that are more than the present value of the payments at the time of death. Amended irs tax forms Proceeds received in installments. Amended irs tax forms   If you receive life insurance proceeds in installments, you can exclude part of each installment from your income. Amended irs tax forms   To determine the excluded part, divide the amount held by the insurance company (generally the total lump sum payable at the death of the insured person) by the number of installments to be paid. Amended irs tax forms Include anything over this excluded part in your income as interest. Amended irs tax forms Surviving spouse. Amended irs tax forms   If your spouse died before October 23, 1986, and insurance proceeds paid to you because of the death of your spouse are received in installments, you can exclude up to $1,000 a year of the interest included in the installments. Amended irs tax forms If you remarry, you can continue to take the exclusion. Amended irs tax forms Surrender of policy for cash. Amended irs tax forms   If you surrender a life insurance policy for cash, you must include in income any proceeds that are more than the cost of the life insurance policy. Amended irs tax forms In most cases, your cost (or investment in the contract) is the total of premiums that you paid for the life insurance policy, less any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income. Amended irs tax forms    You should receive a Form 1099-R showing the total proceeds and the taxable part. Amended irs tax forms Report these amounts on lines 16a and 16b of Form 1040 or lines 12a and 12b of Form 1040A. Amended irs tax forms More information. Amended irs tax forms   For more information, see Life Insurance Proceeds in Publication 525. Amended irs tax forms Endowment Contract Proceeds An endowment contract is a policy under which you are paid a specified amount of money on a certain date unless you die before that date, in which case, the money is paid to your designated beneficiary. Amended irs tax forms Endowment proceeds paid in a lump sum to you at maturity are taxable only if the proceeds are more than the cost of the policy. Amended irs tax forms To determine your cost, subtract any amount that you previously received under the contract and excluded from your income from the total premiums (or other consideration) paid for the contract. Amended irs tax forms Include the part of the lump sum payment that is more than your cost in your income. Amended irs tax forms Accelerated Death Benefits Certain amounts paid as accelerated death benefits under a life insurance contract or viatical settlement before the insured's death are excluded from income if the insured is terminally or chronically ill. Amended irs tax forms Viatical settlement. Amended irs tax forms   This is the sale or assignment of any part of the death benefit under a life insurance contract to a viatical settlement provider. Amended irs tax forms A viatical settlement provider is a person who regularly engages in the business of buying or taking assignment of life insurance contracts on the lives of insured individuals who are terminally or chronically ill and who meets the requirements of section 101(g)(2)(B) of the Internal Revenue Code. Amended irs tax forms Exclusion for terminal illness. Amended irs tax forms    Accelerated death benefits are fully excludable if the insured is a terminally ill individual. Amended irs tax forms This is a person who has been certified by a physician as having an illness or physical condition that can reasonably be expected to result in death within 24 months from the date of the certification. Amended irs tax forms Exclusion for chronic illness. Amended irs tax forms    If the insured is a chronically ill individual who is not terminally ill, accelerated death benefits paid on the basis of costs incurred for qualified long-term care services are fully excludable. Amended irs tax forms Accelerated death benefits paid on a per diem or other periodic basis are excludable up to a limit. Amended irs tax forms This limit applies to the total of the accelerated death benefits and any periodic payments received from long-term care insurance contracts. Amended irs tax forms For information on the limit and the definitions of chronically ill individual, qualified long-term care services, and long-term care insurance contracts, see Long-Term Care Insurance Contracts under Sickness and Injury Benefits in Publication 525. Amended irs tax forms Exception. Amended irs tax forms   The exclusion does not apply to any amount paid to a person (other than the insured) who has an insurable interest in the life of the insured because the insured: Is a director, officer, or employee of the person, or Has a financial interest in the person's business. Amended irs tax forms Form 8853. Amended irs tax forms   To claim an exclusion for accelerated death benefits made on a per diem or other periodic basis, you must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your return. Amended irs tax forms You do not have to file Form 8853 to exclude accelerated death benefits paid on the basis of actual expenses incurred. Amended irs tax forms Public Safety Officer Killed in the Line of Duty If you are a survivor of a public safety officer who was killed in the line of duty, you may be able to exclude from income certain amounts you receive. Amended irs tax forms For this purpose, the term public safety officer includes law enforcement officers, firefighters, chaplains, and rescue squad and ambulance crew members. Amended irs tax forms For more information, see Publication 559, Survivors, Executors, and Administrators. Amended irs tax forms Partnership Income A partnership generally is not a taxable entity. Amended irs tax forms The income, gains, losses, deductions, and credits of a partnership are passed through to the partners based on each partner's distributive share of these items. Amended irs tax forms Schedule K-1 (Form 1065). Amended irs tax forms    Although a partnership generally pays no tax, it must file an information return on Form 1065, U. Amended irs tax forms S. Amended irs tax forms Return of Partnership Income, and send Schedule K-1 (Form 1065) to each partner. Amended irs tax forms In addition, the partnership will send each partner a copy of the Partner's Instructions for Schedule K-1 (Form 1065) to help each partner report his or her share of the partnership's income, deductions, credits, and tax preference items. Amended irs tax forms Keep Schedule K-1 (Form 1065) for your records. Amended irs tax forms Do not attach it to your Form 1040, unless you are specifically required to do so. Amended irs tax forms For more information on partnerships, see Publication 541, Partnerships. Amended irs tax forms Qualified joint venture. Amended irs tax forms   If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. Amended irs tax forms To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Amended irs tax forms For further information on how to make the election and which schedule(s) to file, see the instructions for your individual tax return. Amended irs tax forms S Corporation Income In most cases, an S corporation does not pay tax on its income. Amended irs tax forms Instead, the income, losses, deductions, and credits of the corporation are passed through to the shareholders based on each shareholder's pro rata share. Amended irs tax forms Schedule K-1 (Form 1120S). Amended irs tax forms   An S corporation must file a return on Form 1120S, U. Amended irs tax forms S. Amended irs tax forms Income Tax Return for an S Corporation, and send Schedule K-1 (Form 1120S) to each shareholder. Amended irs tax forms In addition, the S corporation will send each shareholder a copy of the Shareholder's Instructions for Schedule K-1 (Form 1120S) to help each shareholder report his or her share of the S corporation's income, losses, credits, and deductions. Amended irs tax forms Keep Schedule K-1 (Form 1120S) for your records. Amended irs tax forms Do not attach it to your Form 1040, unless you are specifically required to do so. Amended irs tax forms For more information on S corporations and their shareholders, see the Instructions for Form 1120S. Amended irs tax forms Recoveries A recovery is a return of an amount you deducted or took a credit for in an earlier year. Amended irs tax forms The most common recoveries are refunds, reimbursements, and rebates of deductions itemized on Schedule A (Form 1040). Amended irs tax forms You also may have recoveries of non-itemized deductions (such as payments on previously deducted bad debts) and recoveries of items for which you previously claimed a tax credit. Amended irs tax forms Tax benefit rule. Amended irs tax forms   You must include a recovery in your income in the year you receive it up to the amount by which the deduction or credit you took for the recovered amount reduced your tax in the earlier year. Amended irs tax forms For this purpose, any increase to an amount carried over to the current year that resulted from the deduction or credit is considered to have reduced your tax in the earlier year. Amended irs tax forms For more information, see Publication 525. Amended irs tax forms Federal income tax refund. Amended irs tax forms   Refunds of federal income taxes are not included in your income because they are never allowed as a deduction from income. Amended irs tax forms State tax refund. Amended irs tax forms   If you received a state or local income tax refund (or credit or offset) in 2013, you generally must include it in income if you deducted the tax in an earlier year. Amended irs tax forms The payer should send Form 1099-G, Certain Government Payments, to you by January 31, 2014. Amended irs tax forms The IRS also will receive a copy of the Form 1099-G. Amended irs tax forms If you file Form 1040, use the State and Local Income Tax Refund Worksheet in the 2013 Form 1040 instructions for line 10 to figure the amount (if any) to include in your income. Amended irs tax forms See Publication 525 for when you must use another worksheet. Amended irs tax forms   If you could choose to deduct for a tax year either: State and local income taxes, or State and local general sales taxes, then the maximum refund that you may have to include in income is limited to the excess of the tax you chose to deduct for that year over the tax you did not choose to deduct for that year. Amended irs tax forms For examples, see Publication 525. Amended irs tax forms Mortgage interest refund. Amended irs tax forms    If you received a refund or credit in 2013 of mortgage interest paid in an earlier year, the amount should be shown in box 3 of your Form 1098, Mortgage Interest Statement. Amended irs tax forms Do not subtract the refund amount from the interest you paid in 2013. Amended irs tax forms You may have to include it in your income under the rules explained in the following discussions. Amended irs tax forms Interest on recovery. Amended irs tax forms   Interest on any of the amounts you recover must be reported as interest income in the year received. Amended irs tax forms For example, report any interest you received on state or local income tax refunds on Form 1040, line 8a. Amended irs tax forms Recovery and expense in same year. Amended irs tax forms   If the refund or other recovery and the expense occur in the same year, the recovery reduces the deduction or credit and is not reported as income. Amended irs tax forms Recovery for 2 or more years. Amended irs tax forms   If you receive a refund or other recovery that is for amounts you paid in 2 or more separate years, you must allocate, on a pro rata basis, the recovered amount between the years in which you paid it. Amended irs tax forms This allocation is necessary to determine the amount of recovery from any earlier years and to determine the amount, if any, of your allowable deduction for this item for the current year. Amended irs tax forms For information on how to compute the allocation, see Recoveries in Publication 525. Amended irs tax forms Itemized Deduction Recoveries If you recover any amount that you deducted in an earlier year on Schedule A (Form 1040), you generally must include the full amount of the recovery in your income in the year you receive it. Amended irs tax forms Where to report. Amended irs tax forms   Enter your state or local income tax refund on Form 1040, line 10, and the total of all other recoveries as other income on Form 1040, line 21. Amended irs tax forms You cannot use Form 1040A or Form 1040EZ. Amended irs tax forms Standard deduction limit. Amended irs tax forms   You generally are allowed to claim the standard deduction if you do not itemize your deductions. Amended irs tax forms Only your itemized deductions that are more than your standard deduction are subject to the recovery rule (unless you are required to itemize your deductions). Amended irs tax forms If your total deductions on the earlier year return were not more than your income for that year, include in your income this year the lesser of: Your recoveries, or The amount by which your itemized deductions exceeded the standard deduction. Amended irs tax forms Example. Amended irs tax forms For 2012, you filed a joint return. Amended irs tax forms Your taxable income was $60,000 and you were not entitled to any tax credits. Amended irs tax forms Your standard deduction was $11,900, and you had itemized deductions of $14,000. Amended irs tax forms In 2013, you received the following recoveries for amounts deducted on your 2012 return: Medical expenses $200 State and local income tax refund 400 Refund of mortgage interest 325 Total recoveries $925 None of the recoveries were more than the deductions taken for 2012. Amended irs tax forms The difference between the state and local income tax you deducted and your local general sales tax was more than $400. Amended irs tax forms Your total recoveries are less than the amount by which your itemized deductions exceeded the standard deduction ($14,000 − 11,900 = $2,100), so you must include your total recoveries in your income for 2013. Amended irs tax forms Report the state and local income tax refund of $400 on Form 1040, line 10, and the balance of your recoveries, $525, on Form 1040, line 21. Amended irs tax forms Standard deduction for earlier years. Amended irs tax forms   To determine if amounts recovered in 2013 must be included in your income, you must know the standard deduction for your filing status for the year the deduction was claimed. Amended irs tax forms Look in the instructions for your tax return from prior years to locate the standard deduction for the filing status for that prior year. Amended irs tax forms Example. Amended irs tax forms You filed a joint return on Form 1040 for 2012 with taxable income of $45,000. Amended irs tax forms Your itemized deductions were $12,350. Amended irs tax forms The standard deduction that you could have claimed was $11,900. Amended irs tax forms In 2013, you recovered $2,100 of your 2012 itemized deductions. Amended irs tax forms None of the recoveries were more than the actual deductions for 2012. Amended irs tax forms Include $450 of the recoveries in your 2013 income. Amended irs tax forms This is the smaller of your recoveries ($2,100) or the amount by which your itemized deductions were more than the standard deduction ($12,350 − $11,900 = $450). Amended irs tax forms Recovery limited to deduction. Amended irs tax forms   You do not include in your income any amount of your recovery that is more than the amount you deducted in the earlier year. Amended irs tax forms The amount you include in your income is limited to the smaller of: The amount deducted on Schedule A (Form 1040), or The amount recovered. Amended irs tax forms Example. Amended irs tax forms During 2012 you paid $1,700 for medical expenses. Amended irs tax forms From this amount you subtracted $1,500, which was 7. Amended irs tax forms 5% of your adjusted gross income. Amended irs tax forms Your actual medical expense deduction was $200. Amended irs tax forms In 2013, you received a $500 reimbursement from your medical insurance for your 2012 expenses. Amended irs tax forms The only amount of the $500 reimbursement that must be included in your income for 2013 is $200—the amount actually deducted. Amended irs tax forms Other recoveries. Amended irs tax forms   See Recoveries in Publication 525 if: You have recoveries of items other than itemized deductions, or You received a recovery for an item for which you claimed a tax credit (other than investment credit or foreign tax credit) in a prior year. Amended irs tax forms Rents from Personal Property If you rent out personal property, such as equipment or vehicles, how you report your income and expenses is in most cases determined by: Whether or not the rental activity is a business, and Whether or not the rental activity is conducted for profit. Amended irs tax forms In most cases, if your primary purpose is income or profit and you are involved in the rental activity with continuity and regularity, your rental activity is a business. Amended irs tax forms See Publication 535, Business Expenses, for details on deducting expenses for both business and not-for-profit activities. Amended irs tax forms Reporting business income and expenses. Amended irs tax forms    If you are in the business of renting personal property, report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Amended irs tax forms The form instructions have information on how to complete them. Amended irs tax forms Reporting nonbusiness income. Amended irs tax forms   If you are not in the business of renting personal property, report your rental income on Form 1040, line 21. Amended irs tax forms List the type and amount of the income on the dotted line next to line 21. Amended irs tax forms Reporting nonbusiness expenses. Amended irs tax forms   If you rent personal property for profit, include your rental expenses in the total amount you enter on Form 1040, line 36. Amended irs tax forms Also enter the amount and “PPR” on the dotted line next to line 36. Amended irs tax forms   If you do not rent personal property for profit, your deductions are limited and you cannot report a loss to offset other income. Amended irs tax forms See Activity not for profit , under Other Income, later. Amended irs tax forms Repayments If you had to repay an amount that you included in your income in an earlier year, you may be able to deduct the amount repaid from your income for the year in which you repaid it. Amended irs tax forms Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. Amended irs tax forms Generally, you can claim a deduction or credit only if the repayment qualifies as an expense or loss incurred in your trade or business or in a for-profit transaction. Amended irs tax forms Type of deduction. Amended irs tax forms   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. Amended irs tax forms You generally deduct the repayment on the same form or schedule on which you previously reported it as income. Amended irs tax forms For example, if you reported it as self-employment income, deduct it as a business expense on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). Amended irs tax forms If you reported it as a capital gain, deduct it as a capital loss as explained in the Instructions for Schedule D (Form 1040). Amended irs tax forms If you reported it as wages, unemployment compensation, or other nonbusiness income, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040). Amended irs tax forms Repaid social security benefits. Amended irs tax forms   If you repaid social security benefits or equivalent railroad retirement benefits, see Repayment of benefits in chapter 11. Amended irs tax forms Repayment of $3,000 or less. Amended irs tax forms   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Amended irs tax forms If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 23. Amended irs tax forms Repayment over $3,000. Amended irs tax forms   If the amount you repaid was more than $3,000, you can deduct the repayment (as explained under Type of deduction , earlier). Amended irs tax forms However, you can choose instead to take a tax credit for the year of repayment if you included the income under a claim of right. Amended irs tax forms This means that at the time you included the income, it appeared that you had an unrestricted right to it. Amended irs tax forms If you qualify for this choice, figure your tax under both methods and compare the results. Amended irs tax forms Use the method (deduction or credit) that results in less tax. Amended irs tax forms When determining whether the amount you repaid was more or less than $3,000, consider the total amount being repaid on the return. Amended irs tax forms Each instance of repayment is not considered separately. Amended irs tax forms Method 1. Amended irs tax forms   Figure your tax for 2013 claiming a deduction for the repaid amount. Amended irs tax forms If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 28. Amended irs tax forms Method 2. Amended irs tax forms   Figure your tax for 2013 claiming a credit for the repaid amount. Amended irs tax forms Follow these steps. Amended irs tax forms Figure your tax for 2013 without deducting the repaid amount. Amended irs tax forms Refigure your tax from the earlier year without including in income the amount you repaid in 2013. Amended irs tax forms Subtract the tax in (2) from the tax shown on your return for the earlier year. Amended irs tax forms This is the credit. Amended irs tax forms Subtract the answer in (3) from the tax for 2013 figured without the deduction (Step 1). Amended irs tax forms   If method 1 results in less tax, deduct the amount repaid. Amended irs tax forms If method 2 results in less tax, claim the credit figured in (3) above on Form 1040, line 71, by adding the amount of the credit to any other credits on this line, and entering “I. Amended irs tax forms R. Amended irs tax forms C. Amended irs tax forms 1341” in the column to the right of line 71. Amended irs tax forms   An example of this computation can be found in Publication 525. Amended irs tax forms Repaid wages subject to social security and Medicare taxes. Amended irs tax forms   If you had to repay an amount that you included in your wages or compensation in an earlier year on which social security, Medicare, or tier 1 RRTA taxes were paid, ask your employer to refund the excess amount to you. Amended irs tax forms If the employer refuses to refund the taxes, ask for a statement indicating the amount of the overcollection to support your claim. Amended irs tax forms File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Amended irs tax forms Repaid wages subject to Additional Medicare Tax. Amended irs tax forms   Employers cannot make an adjustment or file a claim for refund for Additional Medicare Tax withholding when there is a repayment of wages received by an employee in a prior year because the employee determines liability for Additional Medicare Tax on the employee's income tax return for the prior year. Amended irs tax forms If you had to repay an amount that you included in your wages or compensation in an earlier year, and on which Additional Medicare Tax was paid, you may be able to recover the Additional Medicare Tax paid on the amount. Amended irs tax forms To recover Additional Medicare Tax on the repaid wages or compensation, you must file Form 1040X, Amended U. Amended irs tax forms S. Amended irs tax forms Individual Income Tax Return, for the prior year in which the wages or compensation were originally received. Amended irs tax forms See the Instructions for Form 1040X. Amended irs tax forms Royalties Royalties from copyrights, patents, and oil, gas, and mineral properties are taxable as ordinary income. Amended irs tax forms In most cases you report royalties in Part I of Schedule E (Form 1040). Amended irs tax forms However, if you hold an operating oil, gas, or mineral interest or are in business as a self-employed writer, inventor, artist, etc. Amended irs tax forms , report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Amended irs tax forms Copyrights and patents. Amended irs tax forms   Royalties from copyrights on literary, musical, or artistic works, and similar property, or from patents on inventions, are amounts paid to you for the right to use your work over a specified period of time. Amended irs tax forms Royalties generally are based on the number of units sold, such as the number of books, tickets to a performance, or machines sold. Amended irs tax forms Oil, gas, and minerals. Amended irs tax forms   Royalty income from oil, gas, and mineral properties is the amount you receive when natural resources are extracted from your property. Amended irs tax forms The royalties are based on units, such as barrels, tons, etc. Amended irs tax forms , and are paid to you by a person or company who leases the property from you. Amended irs tax forms Depletion. Amended irs tax forms   If you are the owner of an economic interest in mineral deposits or oil and gas wells, you can recover your investment through the depletion allowance. Amended irs tax forms For information on this subject, see chapter 9 of Publication 535. Amended irs tax forms Coal and iron ore. Amended irs tax forms   Under certain circumstances, you can treat amounts you receive from the disposal of coal and iron ore as payments from the sale of a capital asset, rather than as royalty income. Amended irs tax forms For information about gain or loss from the sale of coal and iron ore, see Publication 544. Amended irs tax forms Sale of property interest. Amended irs tax forms   If you sell your complete interest in oil, gas, or mineral rights, the amount you receive is considered payment for the sale of property used in a trade or business under section 1231, not royalty income. Amended irs tax forms Under certain circumstances, the sale is subject to capital gain or loss treatment as explained in the Instructions for Schedule D (Form 1040). Amended irs tax forms For more information on selling section 1231 property, see chapter 3 of Publication 544. Amended irs tax forms   If you retain a royalty, an overriding royalty, or a net profit interest in a mineral property for the life of the property, you have made a lease or a sublease, and any cash you receive for the assignment of other interests in the property is ordinary income subject to a depletion allowance. Amended irs tax forms Part of future production sold. Amended irs tax forms   If you own mineral property but sell part of the future production, in most cases you treat the money you receive from the buyer at the time of the sale as a loan from the buyer. Amended irs tax forms Do not include it in your income or take depletion based on it. Amended irs tax forms   When production begins, you include all the proceeds in your income, deduct all the production expenses, and deduct depletion from that amount to arrive at your taxable income from the property. Amended irs tax forms Unemployment Benefits The tax treatment of unemployment benefits you receive depends on the type of program paying the benefits. Amended irs tax forms Unemployment compensation. Amended irs tax forms   You must include in income all unemployment compensation you receive. Amended irs tax forms You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you. Amended irs tax forms In most cases, you enter unemployment compensation on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Amended irs tax forms Types of unemployment compensation. Amended irs tax forms   Unemployment compensation generally includes any amount received under an unemployment compensation law of the United States or of a state. Amended irs tax forms It includes the following benefits. Amended irs tax forms Benefits paid by a state or the District of Columbia from the Federal Unemployment Trust Fund. Amended irs tax forms State unemployment insurance benefits. Amended irs tax forms Railroad unemployment compensation benefits. Amended irs tax forms Disability payments from a government program paid as a substitute for unemployment compensation. Amended irs tax forms (Amounts received as workers' compensation for injuries or illness are not unemployment compensation. Amended irs tax forms See chapter 5 for more information. Amended irs tax forms ) Trade readjustment allowances under the Trade Act of 1974. Amended irs tax forms Unemployment assistance under the Disaster Relief and Emergency Assistance Act. Amended irs tax forms Unemployment assistance under the Airline Deregulation Act of 1974 Program. Amended irs tax forms Governmental program. Amended irs tax forms   If you contribute to a governmental unemployment compensation program and your contributions are not deductible, amounts you receive under the program are not included as unemployment compensation until you recover your contributions. Amended irs tax forms If you deducted all of your contributions to the program, the entire amount you receive under the program is included in your income. Amended irs tax forms Repayment of unemployment compensation. Amended irs tax forms   If you repaid in 2013 unemployment compensation you received in 2013, subtract the amount you repaid from the total amount you received and enter the difference on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Amended irs tax forms On the dotted line next to your entry enter “Repaid” and the amount you repaid. Amended irs tax forms If you repaid unemployment compensation in 2013 that you included in income in an earlier year, you can deduct the amount repaid on Schedule A (Form 1040), line 23, if you itemize deductions. Amended irs tax forms If the amount is more than $3,000, see Repayments , earlier. Amended irs tax forms Tax withholding. Amended irs tax forms   You can choose to have federal income tax withheld from your unemployment compensation. Amended irs tax forms To make this choice, complete Form W-4V, Voluntary Withholding Request, and give it to the paying office. Amended irs tax forms Tax will be withheld at 10% of your payment. Amended irs tax forms    If you do not choose to have tax withheld from your unemployment compensation, you may be liable for estimated tax. Amended irs tax forms If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Amended irs tax forms For more information on estimated tax, see chapter 4. Amended irs tax forms Supplemental unemployment benefits. Amended irs tax forms   Benefits received from an employer-financed fund (to which the employees did not contribute) are not unemployment compensation. Amended irs tax forms They are taxable as wages and are subject to withholding for income tax. Amended irs tax forms They may be subject to social security and Medicare taxes. Amended irs tax forms For more information, see Supplemental Unemployment Benefits in section 5 of Publication 15-A, Employer's Supplemental Tax Guide. Amended irs tax forms Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Amended irs tax forms Repayment of benefits. Amended irs tax forms   You may have to repay some of your supplemental unemployment benefits to qualify for trade readjustment allowances under the Trade Act of 1974. Amended irs tax forms If you repay supplemental unemployment benefits in the same year you receive them, reduce the total benefits by the amount you repay. Amended irs tax forms If you repay the benefits in a later year, you must include the full amount of the benefits received in your income for the year you received them. Amended irs tax forms   Deduct the repayment in the later year as an adjustment to gross income on Form 1040. Amended irs tax forms (You cannot use Form 1040A or Form 1040EZ. Amended irs tax forms ) Include the repayment on Form 1040, line 36, and enter “Sub-Pay TRA” and the amount on the dotted line next to line 36. Amended irs tax forms If the amount you repay in a later year is more than $3,000, you may be able to take a credit against your tax for the later year instead of deducting the amount repaid. Amended irs tax forms For more information on this, see Repayments , earlier. Amended irs tax forms Private unemployment fund. Amended irs tax forms   Unemployment benefit payments from a private (nonunion) fund to which you voluntarily contribute are taxable only if the amounts you receive are more than your total payments into the fund. Amended irs tax forms Report the taxable amount on Form 1040, line 21. Amended irs tax forms Payments by a union. Amended irs tax forms   Benefits paid to you as an unemployed member of a union from regular union dues are included in your income on Form 1040, line 21. Amended irs tax forms However, if you contribute to a special union fund and your payments to the fund are not deductible, the unemployment benefits you receive from the fund are includible in your income only to the extent they are more than your contributions. Amended irs tax forms Guaranteed annual wage. Amended irs tax forms   Payments you receive from your employer during periods of unemployment, under a union agreement that guarantees you full pay during the year, are taxable as wages. Amended irs tax forms Include them on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Amended irs tax forms State employees. Amended irs tax forms   Payments similar to a state's unemployment compensation may be made by the state to its employees who are not covered by the state's unemployment compensation law. Amended irs tax forms Although the payments are fully taxable, do not report them as unemployment compensation. Amended irs tax forms Report these payments on Form 1040, line 21. Amended irs tax forms Welfare and Other Public Assistance Benefits Do not include in your income governmental benefit payments from a public welfare fund based upon need, such as payments to blind individuals under a state public assistance law. Amended irs tax forms Payments from a state fund for the victims of crime should not be included in the victims' incomes if they are in the nature of welfare payments. Amended irs tax forms Do not deduct medical expenses that are reimbursed by such a fund. Amended irs tax forms You must include in your income any welfare payments that are compensation for services or that are obtained fraudulently. Amended irs tax forms Reemployment Trade Adjustment Assistance (RTAA) payments. Amended irs tax forms   RTAA payments received from a state must be included in your income. Amended irs tax forms The state must send you Form 1099-G to advise you of the amount you should include in income. Amended irs tax forms The amount should be reported on Form 1040, line 21. Amended irs tax forms Persons with disabilities. Amended irs tax forms   If you have a disability, you must include in income compensation you receive for services you perform unless the compensation is otherwise excluded. Amended irs tax forms However, you do not include in income the value of goods, services, and cash that you receive, not in return for your services, but for your training and rehabilitation because you have a disability. Amended irs tax forms Excludable amounts include payments for transportation and attendant care, such as interpreter services for the deaf, reader services for the blind, and services to help individuals with an intellectual disability do their work. Amended irs tax forms Disaster relief grants. Amended irs tax forms    Do not include post-disaster grants received under the Robert T. Amended irs tax forms Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, child care, or funeral expenses. Amended irs tax forms Do not deduct casualty losses or medical expenses that are specifically reimbursed by these disaster relief grants. Amended irs tax forms If you have deducted a casualty loss for the loss of your personal residence and you later receive a disaster relief grant for the loss of the same residence, you may have to include part or all of the grant in your taxable income. Amended irs tax forms See Recoveries , earlier. Amended irs tax forms Unemployment assistance payments under the Act are taxable unemployment compensation. Amended irs tax forms See Unemployment compensation under Unemployment Benefits, earlier. Amended irs tax forms Disaster relief payments. Amended irs tax forms   You can exclude from income any amount you receive that is a qualified disaster relief payment. Amended irs tax forms A qualified disaster relief payment is an amount paid to you: To reimburse or pay reasonable and necessary personal, family, living, or funeral expenses that result from a qualified disaster; To reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of your home or repair or replacement of its contents to the extent it is due to a qualified disaster; By a person engaged in the furnishing or sale of transportation as a common carrier because of the death or personal physical injuries incurred as a result of a qualified disaster; or By a federal, state, or local government, or agency, or instrumentality in connection with a qualified disaster in order to promote the general welfare. Amended irs tax forms You can exclude this amount only to the extent any expense it pays for is not paid for by insurance or otherwise. Amended irs tax forms The exclusion does not apply if you were a participant or conspirator in a terrorist action or a representative of one. Amended irs tax forms   A qualified disaster is: A disaster which results from a terrorist or military action; A federally declared disaster; or A disaster which results from an accident involving a common carrier, or from any other event, which is determined to be catastrophic by the Secretary of the Treasury or his or her delegate. Amended irs tax forms   For amounts paid under item (4), a disaster is qualified if it is determined by an applicable federal, state, or local authority to warrant assistance from the federal, state, or local government, agency, or instrumentality. Amended irs tax forms Disaster mitigation payments. Amended irs tax forms   You also can exclude from income any amount you receive that is a qualified disaster mitigation payment. Amended irs tax forms Qualified disaster mitigation payments are also most commonly paid to you in the period immediately following damage to property as a result of a natural disaster. Amended irs tax forms However, disaster mitigation payments are used to mitigate (reduce the severity of) potential damage from future natural disasters. Amended irs tax forms They are paid to you through state and local governments based on the provisions of the Robert T. Amended irs tax forms Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act. Amended irs tax forms   You cannot increase the basis or adjusted basis of your property for improvements made with nontaxable disaster mitigation payments. Amended irs tax forms Home Affordable Modification Program (HAMP). Amended irs tax forms   If you benefit from Pay-for-Performance Success Payments under HAMP, the payments are not taxable. Amended irs tax forms Mortgage assistance payments under section 235 of the National Housing Act. Amended irs tax forms   Payments made under section 235 of the National Housing Act for mortgage assistance are not included in the homeowner's income. Amended irs tax forms Interest paid for the homeowner under the mortgage assistance program cannot be deducted. Amended irs tax forms Medicare. Amended irs tax forms   Medicare benefits received under title XVIII of the Social Security Act are not includible in the gross income of the individuals for whom they are paid. Amended irs tax forms This includes basic (part A (Hospital Insurance Benefits for the Aged)) and supplementary (part B (Supplementary Medical Insurance Benefits for the Aged)). Amended irs tax forms Old-age, survivors, and disability insurance benefits (OASDI). Amended irs tax forms   Generally, OASDI payments under section 202 of title II of the Social Security Act are not includible in the gross income of the individuals to whom they are paid. Amended irs tax forms This applies to old-age insurance benefits, and insurance benefits for wives, husbands, children, widows, widowers, mothers and fathers, and parents, as well as the lump-sum death payment. Amended irs tax forms Nutrition Program for the Elderly. Amended irs tax forms    Food benefits you receive under the Nutrition Program for the Elderly are not taxable. Amended irs tax forms If you prepare and serve free meals for the program, include in your income as wages the cash pay you receive, even if you are also eligible for food benefits. Amended irs tax forms Payments to reduce cost of winter energy. Amended irs tax forms   Payments made by a state to qualified people to reduce their cost of winter energy use are not taxable. Amended irs tax forms Other Income The following brief discussions are arranged in alphabetical order. Amended irs tax forms Other income items briefly discussed below are referenced to publications which provide more topical information. Amended irs tax forms Activity not for profit. Amended irs tax forms   You must include on your return income from an activity from which you do not expect to make a profit. Amended irs tax forms An example of this type of activity is a hobby or a farm you operate mostly for recreation and pleasure. Amended irs tax forms Enter this income on Form 1040, line 21. Amended irs tax forms Deductions for expenses related to the activity are limited. Amended irs tax forms They cannot total more than the income you report and can be taken only if you itemize deductions on Schedule A (Form 1040). Amended irs tax forms See Not-for-Profit Activities in chapter 1 of Publication 535 for information on whether an activity is considered carried on for a profit. Amended irs tax forms Alaska Permanent Fund dividend. Amended irs tax forms   If you received a payment from Alaska's mineral income fund (Alaska Permanent Fund dividend), report it as income on line 21 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Amended irs tax forms The state of Alaska sends each recipient a document that shows the amount of the payment with the check. Amended irs tax forms The amount also is reported to IRS. Amended irs tax forms Alimony. Amended irs tax forms   Include in your income on Form 1040, line 11, any alimony payments you receive. Amended irs tax forms Amounts you receive for child support are not income to you. Amended irs tax forms Alimony and child support payments are discussed in chapter 18. Amended irs tax forms Bribes. Amended irs tax forms   If you receive a bribe, include it in your income. Amended irs tax forms Campaign contributions. Amended irs tax forms   These contributions are not income to a candidate unless they are diverted to his or her personal use. Amended irs tax forms To be exempt from tax, the contributions must be spent for campaign purposes or kept in a fund for use in future campaigns. Amended irs tax forms However, interest earned on bank deposits, dividends received on contributed securities, and net gains realized on sales of contributed securities are taxable and must be reported on Form 1120-POL, U. Amended irs tax forms S. Amended irs tax forms Income Tax Return for Certain Political Organizations. Amended irs tax forms Excess campaign funds transferred to an office account must be included in the officeholder's income on Form 1040, line 21, in the year transferred. Amended irs tax forms Car pools. Amended irs tax forms   Do not include in your income amounts you receive from the passengers for driving a car in a car pool to and from work. Amended irs tax forms These amounts are considered reimbursement for your expenses. Amended irs tax forms However, this rule does not apply if you have developed car pool arrangements into a profit-making business of transporting workers for hire. Amended irs tax forms Cash rebates. Amended irs tax forms   A cash rebate you receive from a dealer or manufacturer of an item you buy is not income, but you must reduce your basis by the amount of the rebate. Amended irs tax forms Example. Amended irs tax forms You buy a new car for $24,000 cash and receive a $2,000 rebate check from the manufacturer. Amended irs tax forms The $2,000 is not income to you. Amended irs tax forms Your basis in the car is $22,000. Amended irs tax forms This is the basis on which you figure gain or loss if you sell the car and depreciation if you use it for business. Amended irs tax forms Casualty insurance and other reimbursements. Amended irs tax forms   You generally should not report these reimbursements on your return unless you are figuring gain or loss from the casualty or theft. Amended irs tax forms See chapter 25 for more information. Amended irs tax forms Child support payments. Amended irs tax forms   You should not report these payments on your return. Amended irs tax forms See chapter 18 for more information. Amended irs tax forms Court awards and damages. Amended irs tax forms   To determine if settlement amounts you receive by compromise or judgment must be included in your income, you must consider the item that the settlement replaces. Amended irs tax forms The character of the income as ordinary income or capital gain depends on the nature of the underlying claim. Amended irs tax forms Include the following as ordinary income. Amended irs tax forms Interest on any award. Amended irs tax forms Compensation for lost wages or lost profits in most cases. Amended irs tax forms Punitive damages, in most cases. Amended irs tax forms It does not matter if they relate to a physical injury or physical sickness. Amended irs tax forms Amounts received in settlement of pension rights (if you did not contribute to the plan). Amended irs tax forms Damages for: Patent or copyright infringement, Breach of contract, or Interference with business operations. Amended irs tax forms Back pay and damages for emotional distress received to satisfy a claim under title VII of the Civil Rights Act of 1964. Amended irs tax forms Attorney fees and costs (including contingent fees) where the underlying recovery is included in gross income. Amended irs tax forms   Do not include in your income compensatory damages for personal physical injury or physical sickness (whether received in a lump sum or installments). Amended irs tax forms Emotional distress. Amended irs tax forms   Emotional distress itself is not a physical injury or physical sickness, but damages you receive for emotional distress due to a physical injury or sickness are treated as received for the physical injury or sickness. Amended irs tax forms Do not include them in your income. Amended irs tax forms   If the emotional distress is due to a personal injury that is not due to a physical injury or sickness (for example, employment discrimination or injury to reputation), you must include the damages in your income, except for any damages you receive for medical care due to that emotional distress. Amended irs tax forms Emotional distress includes physical symptoms that result from emotional distress, such as headaches, insomnia, and stomach disorders. Amended irs tax forms Deduction for costs involved in unlawful discrimination suits. Amended irs tax forms   You may be able to deduct attorney fees and court costs paid to recover a judgment or settlement for a claim of unlawful discrimination under various provisions of federal, state, and local law listed in Internal Revenue Code section 62(e), a claim against the United States government, or a claim under section 1862(b)(3)(A) of the Social Security Act. Amended irs tax forms For more information, see Publication 525. Amended irs tax forms Credit card insurance. Amended irs tax forms   In most cases, if you receive benefits under a credit card disability or unemployment insurance plan, the benefits are taxable to you. Amended irs tax forms These plans make the minimum monthly payment on your credit card account if you cannot make the payment due to injury, illness, disability, or unemployment. Amended irs tax forms Report on Form 1040, line 21, the amount of benefits you received during the year that is more than the amount of the premiums you paid during the year. Amended irs tax forms Down payment assistance. Amended irs tax forms   If you purchase a home and receive assistance from a nonprofit corporation to make the down payment, that assistance is not included in your income. Amended irs tax forms If the corporation qualifies as a tax-exempt charitable organization, the assistance is treated as a gift and is included in your basis of the house. Amended irs tax forms If the corporation does not qualify, the assistance is treated as a rebate or reduction of the purchase price and is not included in your basis. Amended irs tax forms Employment agency fees. Amended irs tax forms   If you get a job through an employment agency, and the fee is paid by your employer, the fee is not includible in your income if you are not liable for it. Amended irs tax forms However, if you pay it and your employer reimburses you for it, it is includible in your income. Amended irs tax forms Energy conservation subsidies. Amended irs tax forms   You can exclude from gross income any subsidy provided, either directly or indirectly, by public utilities for the purchase or installation of an energy conservation measure for a dwelling unit. Amended irs tax forms Energy conservation measure. Amended irs tax forms   This includes installations or modifications that are primarily designed to reduce consumption of electricity or natural gas, or improve the management of energy demand. Amended irs tax forms Dwelling unit. Amended irs tax forms   This includes a house, apartment, condominium, mobile home, boat, or similar property. Amended irs tax forms If a building or structure contains both dwelling and other units, any subsidy must be properly allocated. Amended irs tax forms Estate and trust income. Amended irs tax forms    An estate or trust, unlike a partnership, may have to pay federal income tax. Amended irs tax forms If you are a beneficiary of an estate or trust, you may be taxed on your share of its income distributed or required to be distributed to you. Amended irs tax forms However, there is never a double tax. Amended irs tax forms Estates and trusts file their returns on Form 1041, U. Amended irs tax forms S. Amended irs tax forms Income Tax Return for Estates and Trusts, and your share of the income is reported to you on Schedule K-1 (Form 1041). Amended irs tax forms Current income required to be distributed. Amended irs tax forms   If you are the beneficiary of an estate or trust that must distribute all of its current income, you must report your share of the distributable net income, whether or not you actually received it. Amended irs tax forms Current income not required to be distributed. Amended irs tax forms    If you are the beneficiary of an estate or trust and the fiduciary has the choice of whether to distribute all or part of the current income, you must report: All income that is required to be distributed to you, whether or not it is actually distributed, plus All other amounts actually paid or credited to you, up to the amount of your share of distributable net income. Amended irs tax forms How to report. Amended irs tax forms   Treat each item of income the same way that the estate or trust would treat it. Amended irs tax forms For example, if a trust's dividend income is distributed to you, you report the distribution as dividend income on your return. Amended irs tax forms The same rule applies to distributions of tax-exempt interest and capital gains. Amended irs tax forms   The fiduciary of the estate or trust must tell you the type of items making up your share of the estate or trust income and any credits you are allowed on your individual income tax return. Amended irs tax forms Losses. Amended irs tax forms   Losses of estates and trusts generally are not deductible by the beneficiaries. Amended irs tax forms Grantor trust. Amended irs tax forms   Income earned by a grantor trust is taxable to the grantor, not the beneficiary, if the grantor keeps certain control over the trust. Amended irs tax forms (The grantor is the one who transferred property to the trust. Amended irs tax forms ) This rule applies if the property (or income from the property) put into the trust will or may revert (be returned) to the grantor or the grantor's spouse. Amended irs tax forms   Generally, a trust is a grantor trust if the grantor has a reversionary interest valued (at the date of transfer) at more than 5% of the value of the transferred property. Amended irs tax forms Expenses paid by another. Amended irs tax forms   If your personal expenses are paid for by another person, such as a corporation, the payment may be taxable to you depending upon your relationship with that person and the nature of the payment. Amended irs tax forms But if the payment makes up for a loss caused by that person, and only restores you to the position you were in before the loss, the payment is not includible in your income. Amended irs tax forms Fees for services. Amended irs tax forms   Include all fees for your services in your income. Amended irs tax forms Examples of these fees are amounts you receive for services you perform as: A corporate director, An executor, administrator, or personal representative of an estate, A manager of a trade or business you operated before declaring Chapter 11 bankruptcy, A notary public, or An election precinct official. Amended irs tax forms Nonemployee compensation. Amended irs tax forms   If you are not an employee and the fees for your services from the same payer total $600 or more for the year, you may receive a Form 1099-MISC. Amended irs tax forms You may need to report your fees as self-employment income. Amended irs tax forms See Self-Employed Persons , in chapter 1, for a discussion of when you are considered self-employed. Amended irs tax forms Corporate director. Amended irs tax forms   Corporate director fees are self-employment income. Amended irs tax forms Report these payments on Schedule C or Schedule C-EZ (Form 1040). Amended irs tax forms Personal representatives. Amended irs tax forms   All personal representatives must include in their gross income fees paid to them from an estate. Amended irs tax forms If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on Form 1040, line 21. Amended irs tax forms If you are in the trade or business of being an executor, report these fees as self-employment income on Schedule C or Schedule C-EZ (Form 1040). Amended irs tax forms The fee is not includible in income if it is waived. Amended irs tax forms Manager of trade or business for bankruptcy estate. Amended irs tax forms   Include in your income all payments received from your bankruptcy estate for managing or operating a trade or business that you operated before you filed for bankruptcy. Amended irs tax forms Report this income on Form 1040, line 21. Amended irs tax forms Notary public. Amended irs tax forms    Report payments for these services on Schedule C or Schedule C-EZ (Form 1040). Amended irs tax forms These payments are not subject to self-employment tax. Amended irs tax forms See the separate instructions for Schedule SE (Form 1040) for details. Amended irs tax forms Election precinct official. Amended irs tax forms    You should receive a Form W-2 showing payments for services performed as an election official or election worker. Amended irs tax forms Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Amended irs tax forms Foster care providers. Amended irs tax forms   Payments you receive from a state, political subdivision, or a qualified foster care placement agency for providing care to qualified foster individuals in your home generally are not included in your income. Amended irs tax forms However, you must include in your income payments received for the care of more than 5 individuals age 19 or older and certain difficulty-of-care payments. Amended irs tax forms   A qualified foster individual is a person who: Is living in a foster family home, and Was placed there by: An agency of a state or one of its political subdivisions, or A qualified foster care placement agency. Amended irs tax forms Difficulty-of-care payments. Amended irs tax forms   These are additional payments that are designated by the payer as compensation for providing the additional care that is required for physically, mentally, or emotionally handicapped qualified foster individuals. Amended irs tax forms A state must determine that the additional compensation is needed, and the care for which the payments are made must be provided in your home. Amended irs tax forms   You must include in your income difficulty-of-care payments received for more than: 10 qualified foster individuals under age 19, or 5 qualified foster individuals age 19 or older. Amended irs tax forms Maintaining space in home. Amended irs tax forms   If you are paid to maintain space in your home for emergency foster care, you must include the payment in your income. Amended irs tax forms Reporting taxable payments. Amended irs tax forms    If you receive payments that you must include in your income, you are in business as a foster care provider and you are self-employed. Amended irs tax forms Report the payments on Schedule C or Schedule C-EZ (Form 1040). Amended irs tax forms See Publication 587, Business Use of Your Home, to help you determine the amount you can deduct for the use of your home. Amended irs tax forms Found property. Amended irs tax forms   If you find and keep property that does not belong to you that has been lost or abandoned (treasure-trove), it is taxable to you at its fair market value in the first year it is your undisputed possession. Amended irs tax forms Free tour. Amended irs tax forms   If you received a free tour from a travel agency for organizing a group of tourists, you must include its value in your income. Amended irs tax forms Report the fair market value of the tour on Form 1040, line 21, if you are not in the trade or business of organizing tours. Amended irs tax forms You cannot deduct your expenses in serving as the voluntary leader of the group at the group's request. Amended irs tax forms If you organize tours as a trade or business, report the tour's value on Schedule C or Schedule C-EZ (Form 1040). Amended irs tax forms Gambling winnings. Amended irs tax forms   You must include your gambling winnings in income on Form 1040, line 21. Amended irs tax forms If you itemize your deductions on Schedule A (Form 1040), you can deduct gambling losses you had during the year, but only up to the amount of your winnings. Amended irs tax forms Lotteries and raffles. Amended irs tax forms   Winnings from lotteries and raffles are gambling winnings. Amended irs tax forms In addition to cash winnings, you must include in your income the fair market value of bonds, cars, houses, and other noncash prizes. Amended irs tax forms    If you win a state lottery prize payable in installments, see Publication 525 for more information. Amended irs tax forms Form W-2G. Amended irs tax forms   You may have received a Form W-2G, Certain Gambling Winnings, showing the amount of your gambling winnings and any tax taken out of them. Amended irs tax forms Include the amount from box 1 on Form 1040, line 21. Amended irs tax forms Include the amount shown in box 4 on Form 1040, line 62, as federal income tax withheld. Amended irs tax forms Reporting winnings and recordkeeping. Amended irs tax forms   For more information on reporting gam
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Understanding your CP12A Notice

We made changes to correct the Earned Income Credit (EIC) claimed on your tax return.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Review the notice, and compare our changes to the information on your tax return.
  • If you agree with the changes we made, do nothing; you should receive a refund check in 4-6 weeks, as long as you don't owe other tax or debts we're required to collect.
  • If you don't agree, call 1-800-829-8374 to review your account or contact us by mail. Include any correspondence or documentation.

You may want to...


Answers to Common Questions

How can I find out what caused my tax return to change?
Please contact us at the toll free number listed on the top right corner of your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.

If you contact us in writing within 60 days of the date of this notice, we'll reverse the changes we made to your account. However, if you're unable to provide us with additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case to examination for audit. This step gives you formal appeal rights, including the right to appeal our decision in court. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don't contact us within the 60 day period, you'll lose your right to appeal our decision before payment of tax.

My child is turning 18 this year. Can I still get the Additional Child Tax Credit?
No. Your child must be under the age of 17 at the end of 2010 to qualify for both the Child Tax Credit and the Additional Child Tax Credit.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 19-Feb-2014

The Amended Irs Tax Forms

Amended irs tax forms Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Amended irs tax forms , Students, teachers, and researchers. Amended irs tax forms A Accuracy-related penalties, Accuracy-related penalty. Amended irs tax forms Additional Medicare Tax, Additional Medicare Tax. Amended irs tax forms , Additional Medicare Tax. Amended irs tax forms Adoption credit Dual-status alien, Adoption credit. Amended irs tax forms Nonresident alien, Adoption credit. Amended irs tax forms Resident alien, Adoption credit. Amended irs tax forms Agricultural workers, Agricultural workers. Amended irs tax forms , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Amended irs tax forms Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Amended irs tax forms S. Amended irs tax forms possessions. Amended irs tax forms , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Amended irs tax forms Source rule, Pensions and Annuities Asset-use test, Asset-use test. Amended irs tax forms Assistance (see Tax help) Athletes, professional, Professional athletes. Amended irs tax forms Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Amended irs tax forms Beneficiary of estate or trust, Beneficiary of an estate or trust. Amended irs tax forms Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Amended irs tax forms Business operations, Business operations. Amended irs tax forms Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Amended irs tax forms S. Amended irs tax forms , Trade or Business in the United States Business-activities test, Business-activities test. Amended irs tax forms C Canada Commuters, Regular commuters from Canada or Mexico. Amended irs tax forms Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Amended irs tax forms Residents of, Residents of Mexico or Canada or U. Amended irs tax forms S. Amended irs tax forms nationals. Amended irs tax forms Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Amended irs tax forms Withholding tax, U. Amended irs tax forms S. Amended irs tax forms nationals or residents of Canada, Mexico, or South Korea. Amended irs tax forms Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Amended irs tax forms Central withholding agreements, Central withholding agreements. Amended irs tax forms Charitable contributions, Charitable contributions. Amended irs tax forms Child and dependent care credit Dual-status alien, Child and dependent care credit. Amended irs tax forms Nonresident alien, Child and dependent care credit. Amended irs tax forms Resident alien, Child and dependent care credit. Amended irs tax forms Child tax credit Resident alien, Child tax credit. Amended irs tax forms , Child tax credit. Amended irs tax forms , Child tax credit. Amended irs tax forms Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Amended irs tax forms Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Amended irs tax forms Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Amended irs tax forms Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Amended irs tax forms Resident alien, Credit for the elderly or the disabled. Amended irs tax forms Credits against tax Child and dependent care credit, Child and dependent care credit. Amended irs tax forms , Child and dependent care credit. Amended irs tax forms Child tax credit, Child tax credit. Amended irs tax forms , Child tax credit. Amended irs tax forms , Child tax credit. Amended irs tax forms Credit for the elderly or the disabled, 6) Tax credits. Amended irs tax forms Dual-status alien, Credits Earned income credit, Earned income credit. Amended irs tax forms , 6) Tax credits. Amended irs tax forms Education credits, Education credits. Amended irs tax forms , Education credits. Amended irs tax forms , 6) Tax credits. Amended irs tax forms Excess social security tax withheld, Excess social security tax withheld. Amended irs tax forms Foreign tax credit, Foreign tax credit. Amended irs tax forms , Foreign tax credit. Amended irs tax forms Hope credit, Education credits. Amended irs tax forms , Education credits. Amended irs tax forms Lifetime learning credit, Education credits. Amended irs tax forms , Education credits. Amended irs tax forms Retirement savings contributions, Retirement savings contributions credit. Amended irs tax forms , Retirement savings contributions credit. Amended irs tax forms , Retirement savings contributions credit. Amended irs tax forms Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Amended irs tax forms Tax withheld at source, Tax withheld at the source. Amended irs tax forms Tax withheld on partnership income, Tax withheld on partnership income. Amended irs tax forms Withholding from wages, Withholding from wages. Amended irs tax forms Crew members Alien status, Crew members. Amended irs tax forms Compensation, Crew members. Amended irs tax forms Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Amended irs tax forms Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Amended irs tax forms Depreciable property, Depreciable property. Amended irs tax forms Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Amended irs tax forms Dividends, U. Amended irs tax forms S. Amended irs tax forms source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Amended irs tax forms Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Amended irs tax forms Earned income credit, 6) Tax credits. Amended irs tax forms Education credit, 6) Tax credits. Amended irs tax forms Exemptions, 2) Exemptions. Amended irs tax forms Foreign tax credit, Foreign tax credit. Amended irs tax forms Forms to file, Forms To File Head of household. Amended irs tax forms , 3) Head of household. Amended irs tax forms Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Amended irs tax forms Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Amended irs tax forms Tax rates, 5) Tax rates. Amended irs tax forms When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Amended irs tax forms Nonresident alien, Earned income credit. Amended irs tax forms Resident alien, Earned income credit. Amended irs tax forms Education credits Dual-status alien, 6) Tax credits. Amended irs tax forms Nonresident alien, Education credits. Amended irs tax forms Resident alien, Education credits. Amended irs tax forms Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Amended irs tax forms Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Amended irs tax forms Employees of international organizations, Employees of international organizations. Amended irs tax forms Employees, household, Household employees. Amended irs tax forms Employees, withholding exemption under tax treaty, Employees and independent contractors. Amended irs tax forms Employer identification number, Employer identification number (EIN). Amended irs tax forms Estate, beneficiary, Beneficiary of an estate or trust. Amended irs tax forms Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Amended irs tax forms Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Amended irs tax forms Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Amended irs tax forms Compensation from a foreign employer, Students and exchange visitors. Amended irs tax forms Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Amended irs tax forms Treaty income, Income affected by treaties. Amended irs tax forms , Treaty Income Exempt individual, Exempt individual. Amended irs tax forms Exemption from withholding Employees, Employees and independent contractors. Amended irs tax forms Independent contractors, Employees and independent contractors. Amended irs tax forms Students, teachers, and researchers, Students, teachers, and researchers. Amended irs tax forms Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Amended irs tax forms Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Amended irs tax forms S. Amended irs tax forms nationals. Amended irs tax forms Residents of South Korea, Residents of South Korea. Amended irs tax forms U. Amended irs tax forms S. Amended irs tax forms nationals, Residents of Mexico or Canada or U. Amended irs tax forms S. Amended irs tax forms nationals. Amended irs tax forms Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Amended irs tax forms Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Amended irs tax forms Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Amended irs tax forms Nonresident alien, Figuring Your Tax U. Amended irs tax forms S. Amended irs tax forms Virgin Islands, Aliens from the U. Amended irs tax forms S. Amended irs tax forms Virgin Islands. Amended irs tax forms Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Amended irs tax forms Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Amended irs tax forms , Foreign employer. Amended irs tax forms Foreign government employees Alien status, Foreign government-related individuals. Amended irs tax forms Exempt from U. Amended irs tax forms S. Amended irs tax forms tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Amended irs tax forms S. Amended irs tax forms tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Amended irs tax forms Foreign tax credit Dual-status alien, Foreign tax credit. Amended irs tax forms Nonresident alien, Foreign tax credit. Amended irs tax forms Resident alien, Foreign tax credit. Amended irs tax forms Forms, Form 8843. Amended irs tax forms 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Amended irs tax forms , Foreign tax credit. Amended irs tax forms , Foreign tax credit. Amended irs tax forms 2063, Form 2063 2106, Deductible travel expenses. Amended irs tax forms 2210, Penalty for failure to pay estimated income tax. Amended irs tax forms 3903, Moving expenses. Amended irs tax forms 4563, Residents of American Samoa. Amended irs tax forms 4790 (see FinCEN 105) 6251, Alternative minimum tax. Amended irs tax forms 8233, Employees and independent contractors. Amended irs tax forms 8275, Disclosure statement. Amended irs tax forms 8288, Credit for tax withheld. Amended irs tax forms 8288-A, Credit for tax withheld. Amended irs tax forms 8288-B, Withholding certificates. Amended irs tax forms 8801, Credit for prior year minimum tax. Amended irs tax forms 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Amended irs tax forms 8843, Form 8843. Amended irs tax forms 8854, Reporting requirements. Amended irs tax forms FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Amended irs tax forms W-7, Individual taxpayer identification number (ITIN). Amended irs tax forms W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Amended irs tax forms G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Amended irs tax forms Resident alien, Head of household. Amended irs tax forms Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Amended irs tax forms I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Amended irs tax forms Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Amended irs tax forms Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Amended irs tax forms S. Amended irs tax forms sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Amended irs tax forms Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Amended irs tax forms Exemptions for spouse and dependents, Students and business apprentices from India. Amended irs tax forms Standard deduction, Students and business apprentices from India. Amended irs tax forms Withholding allowances, Students and business apprentices from India. Amended irs tax forms Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Amended irs tax forms Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Amended irs tax forms Intangible property, Intangible property. Amended irs tax forms Interest Portfolio, Portfolio interest. Amended irs tax forms , Interest that does not qualify as portfolio interest. Amended irs tax forms Interest income Contingent, Contingent interest. Amended irs tax forms Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Amended irs tax forms Exempt from U. Amended irs tax forms S. Amended irs tax forms tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Amended irs tax forms Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Amended irs tax forms K Korea, South Exemptions, Residents of South Korea. Amended irs tax forms , Exemptions Married filing separately, Married nonresident alien. Amended irs tax forms Qualifying widow filing status, Qualifying widow(er). Amended irs tax forms Withholding tax, U. Amended irs tax forms S. Amended irs tax forms nationals or residents of Canada, Mexico, or South Korea. Amended irs tax forms L Last year of residency, Last Year of Residency Long-term U. Amended irs tax forms S. Amended irs tax forms resident Defined, Long-term resident defined. Amended irs tax forms Expatriation tax, Long-term resident defined. Amended irs tax forms Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Amended irs tax forms Of nonresident aliens, Losses. Amended irs tax forms Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Amended irs tax forms Resident alien, Married filing jointly. Amended irs tax forms Medical condition, Medical condition. Amended irs tax forms Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Amended irs tax forms Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Amended irs tax forms Residents of, Residents of Mexico or Canada or U. Amended irs tax forms S. Amended irs tax forms nationals. Amended irs tax forms Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Amended irs tax forms Withholding tax, U. Amended irs tax forms S. Amended irs tax forms nationals or residents of Canada, Mexico, or South Korea. Amended irs tax forms Miscellaneous deductions, Job expenses and other miscellaneous deductions. Amended irs tax forms Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Amended irs tax forms Multi-level marketing, Multi-level marketing. Amended irs tax forms , Multi-level marketing. Amended irs tax forms Municipal bonds, State and local government obligations. Amended irs tax forms N National of the United States, Qualifying widow(er). Amended irs tax forms , 5) Tax rates. Amended irs tax forms , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Amended irs tax forms Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Amended irs tax forms Business expenses, Ordinary and necessary business expenses. Amended irs tax forms Casualty and theft losses, Casualty and theft losses. Amended irs tax forms Charitable contributions, Charitable contributions. Amended irs tax forms Child care credit, Child and dependent care credit. Amended irs tax forms Credit for excess social security tax withheld, Excess social security tax withheld. Amended irs tax forms Credit for income tax withheld, Withholding from wages. Amended irs tax forms Credit for prior year minimum tax, Credit for prior year minimum tax. Amended irs tax forms Defined, Nonresident Aliens Earned income credit, Earned income credit. Amended irs tax forms Education credits, Education credits. Amended irs tax forms Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Amended irs tax forms Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Amended irs tax forms How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Amended irs tax forms Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Amended irs tax forms Losses, Losses. Amended irs tax forms Married filing jointly, Married nonresident alien. Amended irs tax forms Miscellaneous deductions, Job expenses and other miscellaneous deductions. Amended irs tax forms Moving expenses, Moving expenses. Amended irs tax forms Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Amended irs tax forms Standard deduction, Standard deduction. Amended irs tax forms State and local income taxes, State and local income taxes. Amended irs tax forms Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Amended irs tax forms Tax withheld at source, Tax withheld at the source. Amended irs tax forms Travel expenses, Travel expenses. Amended irs tax forms Withholding from partnership income, Tax withheld on partnership income. Amended irs tax forms Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Amended irs tax forms Registered, Obligations in registered form. Amended irs tax forms Original issue discount, Original issue discount (OID). Amended irs tax forms P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Amended irs tax forms Payment against U. Amended irs tax forms S. Amended irs tax forms tax, Payments Tax withheld at the source, Tax withheld at the source. Amended irs tax forms Withholding from wages, Tax Withheld Penalties, Penalties. 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Amended irs tax forms Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. Amended irs tax forms Where to get, Where to get a sailing or departure permit. Amended irs tax forms Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. 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Amended irs tax forms Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. Amended irs tax forms Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. Amended irs tax forms State and local income taxes, State and local income taxes. Amended irs tax forms Stocks, trading in, Trading in stocks, securities, and commodities. Amended irs tax forms Student loan interest expense, Student loan interest expense. Amended irs tax forms Students Alien status, Students. Amended irs tax forms Engaged in U. Amended irs tax forms S. Amended irs tax forms business, Students and trainees. Amended irs tax forms Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Amended irs tax forms Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Amended irs tax forms , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Amended irs tax forms , Students and business apprentices from India. Amended irs tax forms , Students and business apprentices from India. Amended irs tax forms , Students and business apprentices from India. Amended irs tax forms Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Amended irs tax forms , Tax home. Amended irs tax forms Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Amended irs tax forms Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Amended irs tax forms Income affected by, Income affected by treaties. Amended irs tax forms Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Amended irs tax forms Teachers Alien status, Teachers and trainees. Amended irs tax forms Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. Amended irs tax forms , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. Amended irs tax forms S. Amended irs tax forms , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. Amended irs tax forms Business operations, Business operations. Amended irs tax forms Income from U. Amended irs tax forms S. Amended irs tax forms sources, Effectively Connected Income Partnerships, Partnerships. Amended irs tax forms Personal services, Personal Services Students and trainees, Students and trainees. Amended irs tax forms Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Amended irs tax forms Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Amended irs tax forms Trainees, Teachers and trainees. Amended irs tax forms , Students and trainees. Amended irs tax forms Transportation income Connected with U. Amended irs tax forms S. Amended irs tax forms business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. Amended irs tax forms Travel expenses, Travel expenses. Amended irs tax forms Treaties, income affected by, Income affected by treaties. Amended irs tax forms Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. Amended irs tax forms TTY/TDD information, How To Get Tax Help U U. Amended irs tax forms S Virgin Islands, residents of Withholding on wages, Residents of the U. Amended irs tax forms S. Amended irs tax forms Virgin Islands. Amended irs tax forms U. Amended irs tax forms S. Amended irs tax forms national, Qualifying widow(er). Amended irs tax forms , 5) Tax rates. Amended irs tax forms , Withholding on Wages U. Amended irs tax forms S. Amended irs tax forms real property holding corporation, U. Amended irs tax forms S. Amended irs tax forms real property holding corporation. Amended irs tax forms U. Amended irs tax forms S. Amended irs tax forms real property interest, U. Amended irs tax forms S. Amended irs tax forms real property interest. Amended irs tax forms U. Amended irs tax forms S. Amended irs tax forms tax-exempt income, expenses allocable to, Expenses allocable to U. Amended irs tax forms S. Amended irs tax forms tax-exempt income. Amended irs tax forms U. Amended irs tax forms S. Amended irs tax forms Virgin Islands, residents of Where to file, Aliens from the U. Amended irs tax forms S. Amended irs tax forms Virgin Islands. Amended irs tax forms W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. Amended irs tax forms When to file, When To File, When to file for deductions and credits. Amended irs tax forms Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. Amended irs tax forms Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. Amended irs tax forms Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. Amended irs tax forms Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. Amended irs tax forms S. Amended irs tax forms nationals or residents of Canada, Mexico, or South Korea. Amended irs tax forms Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. Amended irs tax forms S. Amended irs tax forms nationals, U. Amended irs tax forms S. Amended irs tax forms nationals or residents of Canada, Mexico, or South Korea. Amended irs tax forms U. Amended irs tax forms S. Amended irs tax forms Virgin Islands, residents of, Residents of the U. Amended irs tax forms S. Amended irs tax forms Virgin Islands. Amended irs tax forms Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications