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Can I Amend My 2010 Tax Return

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Can I Amend My 2010 Tax Return

Can i amend my 2010 tax return 12. Can i amend my 2010 tax return   Other Income Table of Contents Introduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Can i amend my 2010 tax return Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Method 2. Can i amend my 2010 tax return RoyaltiesDepletion. Can i amend my 2010 tax return Coal and iron ore. Can i amend my 2010 tax return Sale of property interest. Can i amend my 2010 tax return Part of future production sold. Can i amend my 2010 tax return Unemployment BenefitsTypes of unemployment compensation. Can i amend my 2010 tax return Governmental program. Can i amend my 2010 tax return Repayment of unemployment compensation. Can i amend my 2010 tax return Tax withholding. Can i amend my 2010 tax return Repayment of benefits. Can i amend my 2010 tax return Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Can i amend my 2010 tax return Deduction for costs involved in unlawful discrimination suits. Can i amend my 2010 tax return Energy conservation measure. Can i amend my 2010 tax return Dwelling unit. Can i amend my 2010 tax return Current income required to be distributed. Can i amend my 2010 tax return Current income not required to be distributed. Can i amend my 2010 tax return How to report. Can i amend my 2010 tax return Losses. Can i amend my 2010 tax return Grantor trust. Can i amend my 2010 tax return Nonemployee compensation. Can i amend my 2010 tax return Corporate director. Can i amend my 2010 tax return Personal representatives. Can i amend my 2010 tax return Manager of trade or business for bankruptcy estate. Can i amend my 2010 tax return Notary public. Can i amend my 2010 tax return Election precinct official. Can i amend my 2010 tax return Difficulty-of-care payments. Can i amend my 2010 tax return Maintaining space in home. Can i amend my 2010 tax return Reporting taxable payments. Can i amend my 2010 tax return Lotteries and raffles. Can i amend my 2010 tax return Form W-2G. Can i amend my 2010 tax return Reporting winnings and recordkeeping. Can i amend my 2010 tax return Inherited pension or IRA. Can i amend my 2010 tax return Employee awards or bonuses. Can i amend my 2010 tax return Pulitzer, Nobel, and similar prizes. Can i amend my 2010 tax return Payment for services. Can i amend my 2010 tax return VA payments. Can i amend my 2010 tax return Prizes. Can i amend my 2010 tax return Strike and lockout benefits. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Some items, however, are only partly excluded from income. Can i amend my 2010 tax return This chapter discusses many kinds of income and explains whether they are taxable or nontaxable. Can i amend my 2010 tax return Income that is taxable must be reported on your tax return and is subject to tax. Can i amend my 2010 tax return Income that is nontaxable may have to be shown on your tax return but is not taxable. Can i amend my 2010 tax return This chapter begins with discussions of the following income items. Can i amend my 2010 tax return Bartering. Can i amend my 2010 tax return Canceled debts. Can i amend my 2010 tax return Sales parties at which you are the host or hostess. Can i amend my 2010 tax return Life insurance proceeds. Can i amend my 2010 tax return Partnership income. Can i amend my 2010 tax return S Corporation income. Can i amend my 2010 tax return Recoveries (including state income tax refunds). Can i amend my 2010 tax return Rents from personal property. Can i amend my 2010 tax return Repayments. Can i amend my 2010 tax return Royalties. Can i amend my 2010 tax return Unemployment benefits. Can i amend my 2010 tax return Welfare and other public assistance benefits. Can i amend my 2010 tax return These discussions are followed by brief discussions of other income items. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return You must include in your income, at the time received, the fair market value of property or services you receive in bartering. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Example 1. Can i amend my 2010 tax return You are a self-employed attorney who performs legal services for a client, a small corporation. Can i amend my 2010 tax return The corporation gives you shares of its stock as payment for your services. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Example 2. Can i amend my 2010 tax return You are self-employed and a member of a barter club. Can i amend my 2010 tax return The club uses “credit units” as a means of exchange. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return The club subtracts credit units from your account when you receive goods or services from other members. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Example 3. Can i amend my 2010 tax return You own a small apartment building. Can i amend my 2010 tax return In return for 6 months rent-free use of an apartment, an artist gives you a work of art she created. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Form 1099-B from barter exchange. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return It should show the value of cash, property, services, credits, or scrip you received from exchanges during 2013. Can i amend my 2010 tax return The IRS also will receive a copy of Form 1099-B. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return You have no income from the canceled debt if it is intended as a gift to you. Can i amend my 2010 tax return A debt includes any indebtedness for which you are liable or which attaches to property you hold. Can i amend my 2010 tax return If the debt is a nonbusiness debt, report the canceled amount on Form 1040, line 21. Can i amend my 2010 tax return 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). Can i amend my 2010 tax return Form 1099-C. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return The amount of the canceled debt is shown in box 2. Can i amend my 2010 tax return Interest included in canceled debt. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return See Deductible debt under Exceptions, later. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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). Can i amend my 2010 tax return Discounted mortgage loan. Can i amend my 2010 tax return   If your financial institution offers a discount for the early payment of your mortgage loan, the amount of the discount is canceled debt. Can i amend my 2010 tax return You must include the canceled amount in your income. Can i amend my 2010 tax return Mortgage relief upon sale or other disposition. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Report any income from discharge of indebtedness on nonbusiness debt that does not qualify for exclusion as other income on Form 1040, line 21. Can i amend my 2010 tax return    You may be able to exclude part of the mortgage relief on your principal residence. Can i amend my 2010 tax return See Excluded debt, later. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return You may have a taxable gain if the amount you realize exceeds your adjusted basis in the property. Can i amend my 2010 tax return Report any gain on nonbusiness property as a capital gain. Can i amend my 2010 tax return   See Publication 4681 for more information. Can i amend my 2010 tax return Stockholder debt. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return For more information, see Publication 542, Corporations. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Repayment of canceled debt. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return You can file a claim on Form 1040X if the statute of limitations for filing a claim is still open. Can i amend my 2010 tax return The statute of limitations generally does not end until 3 years after the due date of your original return. Can i amend my 2010 tax return Exceptions There are several exceptions to the inclusion of canceled debt in income. Can i amend my 2010 tax return These are explained next. Can i amend my 2010 tax return Student loans. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return   You do not have income if your student loan is canceled after you agreed to this provision and then performed the services required. Can i amend my 2010 tax return 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). Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Education loan repayment assistance. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return    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. Can i amend my 2010 tax return If you included these amounts in income in 2010, 2011, or 2012, you should file an amended tax return to exclude this income. Can i amend my 2010 tax return See Form 1040X and its instructions for details on filing. Can i amend my 2010 tax return Deductible debt. Can i amend my 2010 tax return   You do not have income from the cancellation of a debt if your payment of the debt would be deductible. Can i amend my 2010 tax return This exception applies only if you use the cash method of accounting. Can i amend my 2010 tax return For more information, see chapter 5 of Publication 334, Tax Guide for Small Business. Can i amend my 2010 tax return Price reduced after purchase. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return The reduction of the debt is treated as a purchase price adjustment and reduces your basis in the property. Can i amend my 2010 tax return Excluded debt. Can i amend my 2010 tax return   Do not include a canceled debt in your gross income in the following situations. Can i amend my 2010 tax return The debt is canceled in a bankruptcy case under title 11 of the U. Can i amend my 2010 tax return S. Can i amend my 2010 tax return Code. Can i amend my 2010 tax return See Publication 908, Bankruptcy Tax Guide. Can i amend my 2010 tax return The debt is canceled when you are insolvent. Can i amend my 2010 tax return However, you cannot exclude any amount of canceled debt that is more than the amount by which you are insolvent. Can i amend my 2010 tax return See Publication 908. Can i amend my 2010 tax return The debt is qualified farm debt and is canceled by a qualified person. Can i amend my 2010 tax return See chapter 3 of Publication 225, Farmer's Tax Guide. Can i amend my 2010 tax return The debt is qualified real property business debt. Can i amend my 2010 tax return See chapter 5 of Publication 334. Can i amend my 2010 tax return The cancellation is intended as a gift. Can i amend my 2010 tax return The debt is qualified principal residence indebtedness. Can i amend my 2010 tax return See Publication 525 for additional information. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return You must report this item as income at its fair market value. Can i amend my 2010 tax return Your out-of-pocket party expenses are subject to the 50% limit for meal and entertainment expenses. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return For more information about the 50% limit for meal and entertainment expenses, see chapter 26. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return This is true even if the proceeds were paid under an accident or health insurance policy or an endowment contract. Can i amend my 2010 tax return However, interest income received as a result of life insurance proceeds may be taxable. Can i amend my 2010 tax return Proceeds not received in installments. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Proceeds received in installments. Can i amend my 2010 tax return   If you receive life insurance proceeds in installments, you can exclude part of each installment from your income. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Include anything over this excluded part in your income as interest. Can i amend my 2010 tax return Surviving spouse. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return If you remarry, you can continue to take the exclusion. Can i amend my 2010 tax return Surrender of policy for cash. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return    You should receive a Form 1099-R showing the total proceeds and the taxable part. Can i amend my 2010 tax return Report these amounts on lines 16a and 16b of Form 1040 or lines 12a and 12b of Form 1040A. Can i amend my 2010 tax return More information. Can i amend my 2010 tax return   For more information, see Life Insurance Proceeds in Publication 525. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Include the part of the lump sum payment that is more than your cost in your income. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Viatical settlement. Can i amend my 2010 tax return   This is the sale or assignment of any part of the death benefit under a life insurance contract to a viatical settlement provider. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Exclusion for terminal illness. Can i amend my 2010 tax return    Accelerated death benefits are fully excludable if the insured is a terminally ill individual. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Exclusion for chronic illness. Can i amend my 2010 tax return    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. Can i amend my 2010 tax return Accelerated death benefits paid on a per diem or other periodic basis are excludable up to a limit. Can i amend my 2010 tax return This limit applies to the total of the accelerated death benefits and any periodic payments received from long-term care insurance contracts. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Exception. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Form 8853. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return You do not have to file Form 8853 to exclude accelerated death benefits paid on the basis of actual expenses incurred. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return For this purpose, the term public safety officer includes law enforcement officers, firefighters, chaplains, and rescue squad and ambulance crew members. Can i amend my 2010 tax return For more information, see Publication 559, Survivors, Executors, and Administrators. Can i amend my 2010 tax return Partnership Income A partnership generally is not a taxable entity. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Schedule K-1 (Form 1065). Can i amend my 2010 tax return    Although a partnership generally pays no tax, it must file an information return on Form 1065, U. Can i amend my 2010 tax return S. Can i amend my 2010 tax return Return of Partnership Income, and send Schedule K-1 (Form 1065) to each partner. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Keep Schedule K-1 (Form 1065) for your records. Can i amend my 2010 tax return Do not attach it to your Form 1040, unless you are specifically required to do so. Can i amend my 2010 tax return For more information on partnerships, see Publication 541, Partnerships. Can i amend my 2010 tax return Qualified joint venture. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return For further information on how to make the election and which schedule(s) to file, see the instructions for your individual tax return. Can i amend my 2010 tax return S Corporation Income In most cases, an S corporation does not pay tax on its income. Can i amend my 2010 tax return Instead, the income, losses, deductions, and credits of the corporation are passed through to the shareholders based on each shareholder's pro rata share. Can i amend my 2010 tax return Schedule K-1 (Form 1120S). Can i amend my 2010 tax return   An S corporation must file a return on Form 1120S, U. Can i amend my 2010 tax return S. Can i amend my 2010 tax return Income Tax Return for an S Corporation, and send Schedule K-1 (Form 1120S) to each shareholder. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Keep Schedule K-1 (Form 1120S) for your records. Can i amend my 2010 tax return Do not attach it to your Form 1040, unless you are specifically required to do so. Can i amend my 2010 tax return For more information on S corporations and their shareholders, see the Instructions for Form 1120S. Can i amend my 2010 tax return Recoveries A recovery is a return of an amount you deducted or took a credit for in an earlier year. Can i amend my 2010 tax return The most common recoveries are refunds, reimbursements, and rebates of deductions itemized on Schedule A (Form 1040). Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Tax benefit rule. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return For more information, see Publication 525. Can i amend my 2010 tax return Federal income tax refund. Can i amend my 2010 tax return   Refunds of federal income taxes are not included in your income because they are never allowed as a deduction from income. Can i amend my 2010 tax return State tax refund. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return The payer should send Form 1099-G, Certain Government Payments, to you by January 31, 2014. Can i amend my 2010 tax return The IRS also will receive a copy of the Form 1099-G. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return See Publication 525 for when you must use another worksheet. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return For examples, see Publication 525. Can i amend my 2010 tax return Mortgage interest refund. Can i amend my 2010 tax return    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. Can i amend my 2010 tax return Do not subtract the refund amount from the interest you paid in 2013. Can i amend my 2010 tax return You may have to include it in your income under the rules explained in the following discussions. Can i amend my 2010 tax return Interest on recovery. Can i amend my 2010 tax return   Interest on any of the amounts you recover must be reported as interest income in the year received. Can i amend my 2010 tax return For example, report any interest you received on state or local income tax refunds on Form 1040, line 8a. Can i amend my 2010 tax return Recovery and expense in same year. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Recovery for 2 or more years. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return For information on how to compute the allocation, see Recoveries in Publication 525. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Where to report. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return You cannot use Form 1040A or Form 1040EZ. Can i amend my 2010 tax return Standard deduction limit. Can i amend my 2010 tax return   You generally are allowed to claim the standard deduction if you do not itemize your deductions. Can i amend my 2010 tax return 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). Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Example. Can i amend my 2010 tax return For 2012, you filed a joint return. Can i amend my 2010 tax return Your taxable income was $60,000 and you were not entitled to any tax credits. Can i amend my 2010 tax return Your standard deduction was $11,900, and you had itemized deductions of $14,000. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return The difference between the state and local income tax you deducted and your local general sales tax was more than $400. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Standard deduction for earlier years. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Look in the instructions for your tax return from prior years to locate the standard deduction for the filing status for that prior year. Can i amend my 2010 tax return Example. Can i amend my 2010 tax return You filed a joint return on Form 1040 for 2012 with taxable income of $45,000. Can i amend my 2010 tax return Your itemized deductions were $12,350. Can i amend my 2010 tax return The standard deduction that you could have claimed was $11,900. Can i amend my 2010 tax return In 2013, you recovered $2,100 of your 2012 itemized deductions. Can i amend my 2010 tax return None of the recoveries were more than the actual deductions for 2012. Can i amend my 2010 tax return Include $450 of the recoveries in your 2013 income. Can i amend my 2010 tax return 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). Can i amend my 2010 tax return Recovery limited to deduction. Can i amend my 2010 tax return   You do not include in your income any amount of your recovery that is more than the amount you deducted in the earlier year. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Example. Can i amend my 2010 tax return During 2012 you paid $1,700 for medical expenses. Can i amend my 2010 tax return From this amount you subtracted $1,500, which was 7. Can i amend my 2010 tax return 5% of your adjusted gross income. Can i amend my 2010 tax return Your actual medical expense deduction was $200. Can i amend my 2010 tax return In 2013, you received a $500 reimbursement from your medical insurance for your 2012 expenses. Can i amend my 2010 tax return The only amount of the $500 reimbursement that must be included in your income for 2013 is $200—the amount actually deducted. Can i amend my 2010 tax return Other recoveries. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return See Publication 535, Business Expenses, for details on deducting expenses for both business and not-for-profit activities. Can i amend my 2010 tax return Reporting business income and expenses. Can i amend my 2010 tax return    If you are in the business of renting personal property, report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Can i amend my 2010 tax return The form instructions have information on how to complete them. Can i amend my 2010 tax return Reporting nonbusiness income. Can i amend my 2010 tax return   If you are not in the business of renting personal property, report your rental income on Form 1040, line 21. Can i amend my 2010 tax return List the type and amount of the income on the dotted line next to line 21. Can i amend my 2010 tax return Reporting nonbusiness expenses. Can i amend my 2010 tax return   If you rent personal property for profit, include your rental expenses in the total amount you enter on Form 1040, line 36. Can i amend my 2010 tax return Also enter the amount and “PPR” on the dotted line next to line 36. Can i amend my 2010 tax return   If you do not rent personal property for profit, your deductions are limited and you cannot report a loss to offset other income. Can i amend my 2010 tax return See Activity not for profit , under Other Income, later. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Type of deduction. Can i amend my 2010 tax return   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. Can i amend my 2010 tax return You generally deduct the repayment on the same form or schedule on which you previously reported it as income. Can i amend my 2010 tax return 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). Can i amend my 2010 tax return If you reported it as a capital gain, deduct it as a capital loss as explained in the Instructions for Schedule D (Form 1040). Can i amend my 2010 tax return If you reported it as wages, unemployment compensation, or other nonbusiness income, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040). Can i amend my 2010 tax return Repaid social security benefits. Can i amend my 2010 tax return   If you repaid social security benefits or equivalent railroad retirement benefits, see Repayment of benefits in chapter 11. Can i amend my 2010 tax return Repayment of $3,000 or less. Can i amend my 2010 tax return   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Can i amend my 2010 tax return If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 23. Can i amend my 2010 tax return Repayment over $3,000. Can i amend my 2010 tax return   If the amount you repaid was more than $3,000, you can deduct the repayment (as explained under Type of deduction , earlier). Can i amend my 2010 tax return 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. Can i amend my 2010 tax return This means that at the time you included the income, it appeared that you had an unrestricted right to it. Can i amend my 2010 tax return If you qualify for this choice, figure your tax under both methods and compare the results. Can i amend my 2010 tax return Use the method (deduction or credit) that results in less tax. Can i amend my 2010 tax return When determining whether the amount you repaid was more or less than $3,000, consider the total amount being repaid on the return. Can i amend my 2010 tax return Each instance of repayment is not considered separately. Can i amend my 2010 tax return Method 1. Can i amend my 2010 tax return   Figure your tax for 2013 claiming a deduction for the repaid amount. Can i amend my 2010 tax return If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 28. Can i amend my 2010 tax return Method 2. Can i amend my 2010 tax return   Figure your tax for 2013 claiming a credit for the repaid amount. Can i amend my 2010 tax return Follow these steps. Can i amend my 2010 tax return Figure your tax for 2013 without deducting the repaid amount. Can i amend my 2010 tax return Refigure your tax from the earlier year without including in income the amount you repaid in 2013. Can i amend my 2010 tax return Subtract the tax in (2) from the tax shown on your return for the earlier year. Can i amend my 2010 tax return This is the credit. Can i amend my 2010 tax return Subtract the answer in (3) from the tax for 2013 figured without the deduction (Step 1). Can i amend my 2010 tax return   If method 1 results in less tax, deduct the amount repaid. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return R. Can i amend my 2010 tax return C. Can i amend my 2010 tax return 1341” in the column to the right of line 71. Can i amend my 2010 tax return   An example of this computation can be found in Publication 525. Can i amend my 2010 tax return Repaid wages subject to social security and Medicare taxes. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return If the employer refuses to refund the taxes, ask for a statement indicating the amount of the overcollection to support your claim. Can i amend my 2010 tax return File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Can i amend my 2010 tax return Repaid wages subject to Additional Medicare Tax. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return To recover Additional Medicare Tax on the repaid wages or compensation, you must file Form 1040X, Amended U. Can i amend my 2010 tax return S. Can i amend my 2010 tax return Individual Income Tax Return, for the prior year in which the wages or compensation were originally received. Can i amend my 2010 tax return See the Instructions for Form 1040X. Can i amend my 2010 tax return Royalties Royalties from copyrights, patents, and oil, gas, and mineral properties are taxable as ordinary income. Can i amend my 2010 tax return In most cases you report royalties in Part I of Schedule E (Form 1040). Can i amend my 2010 tax return However, if you hold an operating oil, gas, or mineral interest or are in business as a self-employed writer, inventor, artist, etc. Can i amend my 2010 tax return , report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Can i amend my 2010 tax return Copyrights and patents. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Royalties generally are based on the number of units sold, such as the number of books, tickets to a performance, or machines sold. Can i amend my 2010 tax return Oil, gas, and minerals. Can i amend my 2010 tax return   Royalty income from oil, gas, and mineral properties is the amount you receive when natural resources are extracted from your property. Can i amend my 2010 tax return The royalties are based on units, such as barrels, tons, etc. Can i amend my 2010 tax return , and are paid to you by a person or company who leases the property from you. Can i amend my 2010 tax return Depletion. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return For information on this subject, see chapter 9 of Publication 535. Can i amend my 2010 tax return Coal and iron ore. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return For information about gain or loss from the sale of coal and iron ore, see Publication 544. Can i amend my 2010 tax return Sale of property interest. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Under certain circumstances, the sale is subject to capital gain or loss treatment as explained in the Instructions for Schedule D (Form 1040). Can i amend my 2010 tax return For more information on selling section 1231 property, see chapter 3 of Publication 544. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Part of future production sold. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Do not include it in your income or take depletion based on it. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Unemployment Benefits The tax treatment of unemployment benefits you receive depends on the type of program paying the benefits. Can i amend my 2010 tax return Unemployment compensation. Can i amend my 2010 tax return   You must include in income all unemployment compensation you receive. Can i amend my 2010 tax return You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you. Can i amend my 2010 tax return In most cases, you enter unemployment compensation on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Can i amend my 2010 tax return Types of unemployment compensation. Can i amend my 2010 tax return   Unemployment compensation generally includes any amount received under an unemployment compensation law of the United States or of a state. Can i amend my 2010 tax return It includes the following benefits. Can i amend my 2010 tax return Benefits paid by a state or the District of Columbia from the Federal Unemployment Trust Fund. Can i amend my 2010 tax return State unemployment insurance benefits. Can i amend my 2010 tax return Railroad unemployment compensation benefits. Can i amend my 2010 tax return Disability payments from a government program paid as a substitute for unemployment compensation. Can i amend my 2010 tax return (Amounts received as workers' compensation for injuries or illness are not unemployment compensation. Can i amend my 2010 tax return See chapter 5 for more information. Can i amend my 2010 tax return ) Trade readjustment allowances under the Trade Act of 1974. Can i amend my 2010 tax return Unemployment assistance under the Disaster Relief and Emergency Assistance Act. Can i amend my 2010 tax return Unemployment assistance under the Airline Deregulation Act of 1974 Program. Can i amend my 2010 tax return Governmental program. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return If you deducted all of your contributions to the program, the entire amount you receive under the program is included in your income. Can i amend my 2010 tax return Repayment of unemployment compensation. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return On the dotted line next to your entry enter “Repaid” and the amount you repaid. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return If the amount is more than $3,000, see Repayments , earlier. Can i amend my 2010 tax return Tax withholding. Can i amend my 2010 tax return   You can choose to have federal income tax withheld from your unemployment compensation. Can i amend my 2010 tax return To make this choice, complete Form W-4V, Voluntary Withholding Request, and give it to the paying office. Can i amend my 2010 tax return Tax will be withheld at 10% of your payment. Can i amend my 2010 tax return    If you do not choose to have tax withheld from your unemployment compensation, you may be liable for estimated tax. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return For more information on estimated tax, see chapter 4. Can i amend my 2010 tax return Supplemental unemployment benefits. Can i amend my 2010 tax return   Benefits received from an employer-financed fund (to which the employees did not contribute) are not unemployment compensation. Can i amend my 2010 tax return They are taxable as wages and are subject to withholding for income tax. Can i amend my 2010 tax return They may be subject to social security and Medicare taxes. Can i amend my 2010 tax return For more information, see Supplemental Unemployment Benefits in section 5 of Publication 15-A, Employer's Supplemental Tax Guide. Can i amend my 2010 tax return Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Can i amend my 2010 tax return Repayment of benefits. Can i amend my 2010 tax return   You may have to repay some of your supplemental unemployment benefits to qualify for trade readjustment allowances under the Trade Act of 1974. Can i amend my 2010 tax return If you repay supplemental unemployment benefits in the same year you receive them, reduce the total benefits by the amount you repay. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return   Deduct the repayment in the later year as an adjustment to gross income on Form 1040. Can i amend my 2010 tax return (You cannot use Form 1040A or Form 1040EZ. Can i amend my 2010 tax return ) Include the repayment on Form 1040, line 36, and enter “Sub-Pay TRA” and the amount on the dotted line next to line 36. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return For more information on this, see Repayments , earlier. Can i amend my 2010 tax return Private unemployment fund. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Report the taxable amount on Form 1040, line 21. Can i amend my 2010 tax return Payments by a union. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Guaranteed annual wage. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Include them on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Can i amend my 2010 tax return State employees. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Although the payments are fully taxable, do not report them as unemployment compensation. Can i amend my 2010 tax return Report these payments on Form 1040, line 21. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Do not deduct medical expenses that are reimbursed by such a fund. Can i amend my 2010 tax return You must include in your income any welfare payments that are compensation for services or that are obtained fraudulently. Can i amend my 2010 tax return Reemployment Trade Adjustment Assistance (RTAA) payments. Can i amend my 2010 tax return   RTAA payments received from a state must be included in your income. Can i amend my 2010 tax return The state must send you Form 1099-G to advise you of the amount you should include in income. Can i amend my 2010 tax return The amount should be reported on Form 1040, line 21. Can i amend my 2010 tax return Persons with disabilities. Can i amend my 2010 tax return   If you have a disability, you must include in income compensation you receive for services you perform unless the compensation is otherwise excluded. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Disaster relief grants. Can i amend my 2010 tax return    Do not include post-disaster grants received under the Robert T. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Do not deduct casualty losses or medical expenses that are specifically reimbursed by these disaster relief grants. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return See Recoveries , earlier. Can i amend my 2010 tax return Unemployment assistance payments under the Act are taxable unemployment compensation. Can i amend my 2010 tax return See Unemployment compensation under Unemployment Benefits, earlier. Can i amend my 2010 tax return Disaster relief payments. Can i amend my 2010 tax return   You can exclude from income any amount you receive that is a qualified disaster relief payment. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return You can exclude this amount only to the extent any expense it pays for is not paid for by insurance or otherwise. Can i amend my 2010 tax return The exclusion does not apply if you were a participant or conspirator in a terrorist action or a representative of one. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Disaster mitigation payments. Can i amend my 2010 tax return   You also can exclude from income any amount you receive that is a qualified disaster mitigation payment. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return However, disaster mitigation payments are used to mitigate (reduce the severity of) potential damage from future natural disasters. Can i amend my 2010 tax return They are paid to you through state and local governments based on the provisions of the Robert T. Can i amend my 2010 tax return Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act. Can i amend my 2010 tax return   You cannot increase the basis or adjusted basis of your property for improvements made with nontaxable disaster mitigation payments. Can i amend my 2010 tax return Home Affordable Modification Program (HAMP). Can i amend my 2010 tax return   If you benefit from Pay-for-Performance Success Payments under HAMP, the payments are not taxable. Can i amend my 2010 tax return Mortgage assistance payments under section 235 of the National Housing Act. Can i amend my 2010 tax return   Payments made under section 235 of the National Housing Act for mortgage assistance are not included in the homeowner's income. Can i amend my 2010 tax return Interest paid for the homeowner under the mortgage assistance program cannot be deducted. Can i amend my 2010 tax return Medicare. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return This includes basic (part A (Hospital Insurance Benefits for the Aged)) and supplementary (part B (Supplementary Medical Insurance Benefits for the Aged)). Can i amend my 2010 tax return Old-age, survivors, and disability insurance benefits (OASDI). Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Nutrition Program for the Elderly. Can i amend my 2010 tax return    Food benefits you receive under the Nutrition Program for the Elderly are not taxable. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Payments to reduce cost of winter energy. Can i amend my 2010 tax return   Payments made by a state to qualified people to reduce their cost of winter energy use are not taxable. Can i amend my 2010 tax return Other Income The following brief discussions are arranged in alphabetical order. Can i amend my 2010 tax return Other income items briefly discussed below are referenced to publications which provide more topical information. Can i amend my 2010 tax return Activity not for profit. Can i amend my 2010 tax return   You must include on your return income from an activity from which you do not expect to make a profit. Can i amend my 2010 tax return An example of this type of activity is a hobby or a farm you operate mostly for recreation and pleasure. Can i amend my 2010 tax return Enter this income on Form 1040, line 21. Can i amend my 2010 tax return Deductions for expenses related to the activity are limited. Can i amend my 2010 tax return They cannot total more than the income you report and can be taken only if you itemize deductions on Schedule A (Form 1040). Can i amend my 2010 tax return See Not-for-Profit Activities in chapter 1 of Publication 535 for information on whether an activity is considered carried on for a profit. Can i amend my 2010 tax return Alaska Permanent Fund dividend. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return The state of Alaska sends each recipient a document that shows the amount of the payment with the check. Can i amend my 2010 tax return The amount also is reported to IRS. Can i amend my 2010 tax return Alimony. Can i amend my 2010 tax return   Include in your income on Form 1040, line 11, any alimony payments you receive. Can i amend my 2010 tax return Amounts you receive for child support are not income to you. Can i amend my 2010 tax return Alimony and child support payments are discussed in chapter 18. Can i amend my 2010 tax return Bribes. Can i amend my 2010 tax return   If you receive a bribe, include it in your income. Can i amend my 2010 tax return Campaign contributions. Can i amend my 2010 tax return   These contributions are not income to a candidate unless they are diverted to his or her personal use. Can i amend my 2010 tax return To be exempt from tax, the contributions must be spent for campaign purposes or kept in a fund for use in future campaigns. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return S. Can i amend my 2010 tax return Income Tax Return for Certain Political Organizations. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Car pools. Can i amend my 2010 tax return   Do not include in your income amounts you receive from the passengers for driving a car in a car pool to and from work. Can i amend my 2010 tax return These amounts are considered reimbursement for your expenses. Can i amend my 2010 tax return However, this rule does not apply if you have developed car pool arrangements into a profit-making business of transporting workers for hire. Can i amend my 2010 tax return Cash rebates. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Example. Can i amend my 2010 tax return You buy a new car for $24,000 cash and receive a $2,000 rebate check from the manufacturer. Can i amend my 2010 tax return The $2,000 is not income to you. Can i amend my 2010 tax return Your basis in the car is $22,000. Can i amend my 2010 tax return This is the basis on which you figure gain or loss if you sell the car and depreciation if you use it for business. Can i amend my 2010 tax return Casualty insurance and other reimbursements. Can i amend my 2010 tax return   You generally should not report these reimbursements on your return unless you are figuring gain or loss from the casualty or theft. Can i amend my 2010 tax return See chapter 25 for more information. Can i amend my 2010 tax return Child support payments. Can i amend my 2010 tax return   You should not report these payments on your return. Can i amend my 2010 tax return See chapter 18 for more information. Can i amend my 2010 tax return Court awards and damages. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return The character of the income as ordinary income or capital gain depends on the nature of the underlying claim. Can i amend my 2010 tax return Include the following as ordinary income. Can i amend my 2010 tax return Interest on any award. Can i amend my 2010 tax return Compensation for lost wages or lost profits in most cases. Can i amend my 2010 tax return Punitive damages, in most cases. Can i amend my 2010 tax return It does not matter if they relate to a physical injury or physical sickness. Can i amend my 2010 tax return Amounts received in settlement of pension rights (if you did not contribute to the plan). Can i amend my 2010 tax return Damages for: Patent or copyright infringement, Breach of contract, or Interference with business operations. Can i amend my 2010 tax return Back pay and damages for emotional distress received to satisfy a claim under title VII of the Civil Rights Act of 1964. Can i amend my 2010 tax return Attorney fees and costs (including contingent fees) where the underlying recovery is included in gross income. Can i amend my 2010 tax return   Do not include in your income compensatory damages for personal physical injury or physical sickness (whether received in a lump sum or installments). Can i amend my 2010 tax return Emotional distress. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Do not include them in your income. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Emotional distress includes physical symptoms that result from emotional distress, such as headaches, insomnia, and stomach disorders. Can i amend my 2010 tax return Deduction for costs involved in unlawful discrimination suits. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return For more information, see Publication 525. Can i amend my 2010 tax return Credit card insurance. Can i amend my 2010 tax return   In most cases, if you receive benefits under a credit card disability or unemployment insurance plan, the benefits are taxable to you. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Down payment assistance. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Employment agency fees. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return However, if you pay it and your employer reimburses you for it, it is includible in your income. Can i amend my 2010 tax return Energy conservation subsidies. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Energy conservation measure. Can i amend my 2010 tax return   This includes installations or modifications that are primarily designed to reduce consumption of electricity or natural gas, or improve the management of energy demand. Can i amend my 2010 tax return Dwelling unit. Can i amend my 2010 tax return   This includes a house, apartment, condominium, mobile home, boat, or similar property. Can i amend my 2010 tax return If a building or structure contains both dwelling and other units, any subsidy must be properly allocated. Can i amend my 2010 tax return Estate and trust income. Can i amend my 2010 tax return    An estate or trust, unlike a partnership, may have to pay federal income tax. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return However, there is never a double tax. Can i amend my 2010 tax return Estates and trusts file their returns on Form 1041, U. Can i amend my 2010 tax return S. Can i amend my 2010 tax return Income Tax Return for Estates and Trusts, and your share of the income is reported to you on Schedule K-1 (Form 1041). Can i amend my 2010 tax return Current income required to be distributed. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Current income not required to be distributed. Can i amend my 2010 tax return    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. Can i amend my 2010 tax return How to report. Can i amend my 2010 tax return   Treat each item of income the same way that the estate or trust would treat it. Can i amend my 2010 tax return For example, if a trust's dividend income is distributed to you, you report the distribution as dividend income on your return. Can i amend my 2010 tax return The same rule applies to distributions of tax-exempt interest and capital gains. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Losses. Can i amend my 2010 tax return   Losses of estates and trusts generally are not deductible by the beneficiaries. Can i amend my 2010 tax return Grantor trust. Can i amend my 2010 tax return   Income earned by a grantor trust is taxable to the grantor, not the beneficiary, if the grantor keeps certain control over the trust. Can i amend my 2010 tax return (The grantor is the one who transferred property to the trust. Can i amend my 2010 tax return ) 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. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Expenses paid by another. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Fees for services. Can i amend my 2010 tax return   Include all fees for your services in your income. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Nonemployee compensation. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return You may need to report your fees as self-employment income. Can i amend my 2010 tax return See Self-Employed Persons , in chapter 1, for a discussion of when you are considered self-employed. Can i amend my 2010 tax return Corporate director. Can i amend my 2010 tax return   Corporate director fees are self-employment income. Can i amend my 2010 tax return Report these payments on Schedule C or Schedule C-EZ (Form 1040). Can i amend my 2010 tax return Personal representatives. Can i amend my 2010 tax return   All personal representatives must include in their gross income fees paid to them from an estate. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return 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). Can i amend my 2010 tax return The fee is not includible in income if it is waived. Can i amend my 2010 tax return Manager of trade or business for bankruptcy estate. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Report this income on Form 1040, line 21. Can i amend my 2010 tax return Notary public. Can i amend my 2010 tax return    Report payments for these services on Schedule C or Schedule C-EZ (Form 1040). Can i amend my 2010 tax return These payments are not subject to self-employment tax. Can i amend my 2010 tax return See the separate instructions for Schedule SE (Form 1040) for details. Can i amend my 2010 tax return Election precinct official. Can i amend my 2010 tax return    You should receive a Form W-2 showing payments for services performed as an election official or election worker. Can i amend my 2010 tax return Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Can i amend my 2010 tax return Foster care providers. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Difficulty-of-care payments. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Maintaining space in home. Can i amend my 2010 tax return   If you are paid to maintain space in your home for emergency foster care, you must include the payment in your income. Can i amend my 2010 tax return Reporting taxable payments. Can i amend my 2010 tax return    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. Can i amend my 2010 tax return Report the payments on Schedule C or Schedule C-EZ (Form 1040). Can i amend my 2010 tax return See Publication 587, Business Use of Your Home, to help you determine the amount you can deduct for the use of your home. Can i amend my 2010 tax return Found property. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Free tour. Can i amend my 2010 tax return   If you received a free tour from a travel agency for organizing a group of tourists, you must include its value in your income. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return You cannot deduct your expenses in serving as the voluntary leader of the group at the group's request. Can i amend my 2010 tax return If you organize tours as a trade or business, report the tour's value on Schedule C or Schedule C-EZ (Form 1040). Can i amend my 2010 tax return Gambling winnings. Can i amend my 2010 tax return   You must include your gambling winnings in income on Form 1040, line 21. Can i amend my 2010 tax return 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. Can i amend my 2010 tax return Lotteries and raffles. Can i amend my 2010 tax return   Winnings from lotteries and raffles are gambling winnings. Can i amend my 2010 tax return In addition to cash winnings, you must include in your income the fair market value of bonds, cars, houses, and other noncash prizes. Can i amend my 2010 tax return    If you win a state lottery prize payable in installments, see Publication 525 for more information. Can i amend my 2010 tax return Form W-2G. Can i amend my 2010 tax return   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. Can i amend my 2010 tax return Include the amount from box 1 on Form 1040, line 21. Can i amend my 2010 tax return Include the amount shown in box 4 on Form 1040, line 62, as federal income tax withheld. Can i amend my 2010 tax return Reporting winnings and recordkeeping. Can i amend my 2010 tax return   For more information on reporting gam
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The Can I Amend My 2010 Tax Return

Can i amend my 2010 tax return Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. Can i amend my 2010 tax return Ordering forms and publications. Can i amend my 2010 tax return Tax questions. Can i amend my 2010 tax return All material in this publication may be reprinted freely. Can i amend my 2010 tax return A citation to Your Federal Income Tax (2013) would be appropriate. Can i amend my 2010 tax return The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. Can i amend my 2010 tax return However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Can i amend my 2010 tax return This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Can i amend my 2010 tax return Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. Can i amend my 2010 tax return All taxpayers have important rights when working with the IRS. Can i amend my 2010 tax return These rights are described in Your Rights as a Taxpayer in the back of this publication. Can i amend my 2010 tax return What's New This section summarizes important tax changes that took effect in 2013. Can i amend my 2010 tax return Most of these changes are discussed in more detail throughout this publication. Can i amend my 2010 tax return Future developments. Can i amend my 2010 tax return  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. Can i amend my 2010 tax return irs. Can i amend my 2010 tax return gov/pub17. Can i amend my 2010 tax return Additional Medicare Tax. Can i amend my 2010 tax return  Beginning in 2013, a 0. Can i amend my 2010 tax return 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Can i amend my 2010 tax return See Form 8959 and its instructions. Can i amend my 2010 tax return Net Investment Income Tax. Can i amend my 2010 tax return  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Can i amend my 2010 tax return The NIIT is 3. Can i amend my 2010 tax return 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. Can i amend my 2010 tax return See Form 8960 and its instructions. Can i amend my 2010 tax return Change in tax rates. Can i amend my 2010 tax return  The highest tax rate is 39. Can i amend my 2010 tax return 6%. Can i amend my 2010 tax return For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. Can i amend my 2010 tax return Tax rate on net capital gain and qualified dividends. Can i amend my 2010 tax return  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Can i amend my 2010 tax return See chapter 16. Can i amend my 2010 tax return Medical and dental expenses. Can i amend my 2010 tax return  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. Can i amend my 2010 tax return 5% if either you or your spouse is age 65 or older). Can i amend my 2010 tax return See chapter 21. Can i amend my 2010 tax return Personal exemption amount increased for certain taxpayers. Can i amend my 2010 tax return  Your personal exemption is increased to $3,900. Can i amend my 2010 tax return But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Can i amend my 2010 tax return See chapter 3. Can i amend my 2010 tax return Limit on itemized deductions. Can i amend my 2010 tax return  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Can i amend my 2010 tax return See chapter 29. Can i amend my 2010 tax return Same-sex marriages. Can i amend my 2010 tax return  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Can i amend my 2010 tax return See chapter 2. Can i amend my 2010 tax return If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Can i amend my 2010 tax return For details on filing amended returns, see chapter 1. Can i amend my 2010 tax return Health flexible spending arrangements (FSAs). Can i amend my 2010 tax return  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. Can i amend my 2010 tax return See chapter 5. Can i amend my 2010 tax return Expiring credits. Can i amend my 2010 tax return  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. Can i amend my 2010 tax return You cannot claim either one on your 2013 return. Can i amend my 2010 tax return See chapter 37. Can i amend my 2010 tax return Ponzi-type investment schemes. Can i amend my 2010 tax return  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. Can i amend my 2010 tax return See chapter 25. Can i amend my 2010 tax return Home office deduction simplified method. Can i amend my 2010 tax return  If you can take a home office deduction, you may be able to use a simplified method to figure it. Can i amend my 2010 tax return See Publication 587. Can i amend my 2010 tax return Standard mileage rates. Can i amend my 2010 tax return  The 2013 rate for business use of your car is increased to 56½ cents a mile. Can i amend my 2010 tax return See chapter 26. Can i amend my 2010 tax return The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. Can i amend my 2010 tax return See chapter 21. Can i amend my 2010 tax return The 2013 rate for use of your car to move is increased to 24 cents a mile. Can i amend my 2010 tax return See Publication 521, Moving Expenses. Can i amend my 2010 tax return Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. Can i amend my 2010 tax return Many of these items are explained in more detail later in this publication. Can i amend my 2010 tax return Enter your social security number (SSN). Can i amend my 2010 tax return  Enter your SSN in the space provided on your tax form. Can i amend my 2010 tax return If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. Can i amend my 2010 tax return See chapter 1. Can i amend my 2010 tax return Secure your tax records from identity theft. Can i amend my 2010 tax return  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. Can i amend my 2010 tax return An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. Can i amend my 2010 tax return For more information about identity theft and how to reduce your risk from it, see chapter 1. Can i amend my 2010 tax return Taxpayer identification numbers. Can i amend my 2010 tax return  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. Can i amend my 2010 tax return This applies even if the person was born in 2013. Can i amend my 2010 tax return Generally, this number is the person's social security number (SSN). Can i amend my 2010 tax return See chapter 1. Can i amend my 2010 tax return Foreign source income. Can i amend my 2010 tax return  If you are a U. Can i amend my 2010 tax return S. Can i amend my 2010 tax return citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. Can i amend my 2010 tax return S. Can i amend my 2010 tax return law. Can i amend my 2010 tax return This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. Can i amend my 2010 tax return This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). Can i amend my 2010 tax return If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. Can i amend my 2010 tax return For details, see Publication 54, Tax Guide for U. Can i amend my 2010 tax return S. Can i amend my 2010 tax return Citizens and Resident Aliens Abroad. Can i amend my 2010 tax return Foreign financial assets. Can i amend my 2010 tax return  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Can i amend my 2010 tax return Check www. Can i amend my 2010 tax return IRS. Can i amend my 2010 tax return gov/form8938 for details. Can i amend my 2010 tax return Automatic 6-month extension to file tax return. Can i amend my 2010 tax return  You can use Form 4868, Application for Automatic Extension of Time To File U. Can i amend my 2010 tax return S. Can i amend my 2010 tax return Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. Can i amend my 2010 tax return See chapter 1. Can i amend my 2010 tax return Include your phone number on your return. Can i amend my 2010 tax return  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Can i amend my 2010 tax return Please enter your daytime telephone number on your tax form next to your signature and occupation. Can i amend my 2010 tax return If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Can i amend my 2010 tax return Payment of taxes. Can i amend my 2010 tax return   You can pay your taxes online, by phone, or by check or money order. Can i amend my 2010 tax return You can make a direct transfer from your bank account or use a credit or debit card. Can i amend my 2010 tax return If you e-file, you can schedule an electronic payment. Can i amend my 2010 tax return See chapter 1. Can i amend my 2010 tax return Faster ways to file your return. Can i amend my 2010 tax return  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Can i amend my 2010 tax return You can use IRS e-file (electronic filing). Can i amend my 2010 tax return See chapter 1. Can i amend my 2010 tax return Free electronic filing. Can i amend my 2010 tax return  You may be able to file your 2013 taxes online for free. Can i amend my 2010 tax return See chapter 1. Can i amend my 2010 tax return Change of address. Can i amend my 2010 tax return  If you change your address, you should notify the IRS. Can i amend my 2010 tax return See Change of Address in chapter 1. Can i amend my 2010 tax return Refund on a late filed return. Can i amend my 2010 tax return  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. Can i amend my 2010 tax return See chapter 1. Can i amend my 2010 tax return Frivolous tax returns. Can i amend my 2010 tax return  The IRS has published a list of positions that are identified as frivolous. Can i amend my 2010 tax return The penalty for filing a frivolous tax return is $5,000. Can i amend my 2010 tax return See chapter 1. Can i amend my 2010 tax return Filing erroneous claim for refund or credit. Can i amend my 2010 tax return  You may have to pay a penalty if you file an erroneous claim for refund or credit. Can i amend my 2010 tax return See chapter 1. Can i amend my 2010 tax return Privacy Act and paperwork reduction information. Can i amend my 2010 tax return   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. Can i amend my 2010 tax return A complete statement on this subject can be found in your tax form instructions. Can i amend my 2010 tax return Customer service for taxpayers. Can i amend my 2010 tax return  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. Can i amend my 2010 tax return See How To Get Tax Help in the back of this publication. Can i amend my 2010 tax return Preparer e-file mandate. Can i amend my 2010 tax return  Most paid preparers must e-file returns they prepare and file. Can i amend my 2010 tax return Your preparer may make you aware of this requirement and the options available to you. Can i amend my 2010 tax return Treasury Inspector General for Tax Administration. Can i amend my 2010 tax return   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). Can i amend my 2010 tax return You can remain anonymous. Can i amend my 2010 tax return Photographs of missing children. Can i amend my 2010 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Can i amend my 2010 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Can i amend my 2010 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Can i amend my 2010 tax return Introduction This publication covers the general rules for filing a federal income tax return. Can i amend my 2010 tax return It supplements the information contained in your tax form instructions. Can i amend my 2010 tax return It explains the tax law to make sure you pay only the tax you owe and no more. Can i amend my 2010 tax return How this publication is arranged. Can i amend my 2010 tax return   This publication closely follows Form 1040, U. Can i amend my 2010 tax return S. Can i amend my 2010 tax return Individual Income Tax Return. Can i amend my 2010 tax return It is divided into six parts which cover different sections of Form 1040. Can i amend my 2010 tax return Each part is further divided into chapters which generally discuss one line of the form. Can i amend my 2010 tax return Do not worry if you file Form 1040A or Form 1040EZ. Can i amend my 2010 tax return Anything included on a line of either of these forms is also included on Form 1040. Can i amend my 2010 tax return   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. Can i amend my 2010 tax return What is in this publication. Can i amend my 2010 tax return   The publication begins with the rules for filing a tax return. Can i amend my 2010 tax return It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. Can i amend my 2010 tax return It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. Can i amend my 2010 tax return The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. Can i amend my 2010 tax return   Throughout the publication are examples showing how the tax law applies in typical situations. Can i amend my 2010 tax return Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Can i amend my 2010 tax return   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. Can i amend my 2010 tax return References to those other publications are provided for your information. Can i amend my 2010 tax return Icons. Can i amend my 2010 tax return   Small graphic symbols, or icons, are used to draw your attention to special information. Can i amend my 2010 tax return See Table 1 later for an explanation of each icon used in this publication. Can i amend my 2010 tax return What is not covered in this publication. Can i amend my 2010 tax return   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. Can i amend my 2010 tax return This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). Can i amend my 2010 tax return   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. Can i amend my 2010 tax return Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). Can i amend my 2010 tax return Publication 535, Business Expenses. Can i amend my 2010 tax return Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Can i amend my 2010 tax return Help from the IRS. Can i amend my 2010 tax return   There are many ways you can get help from the IRS. Can i amend my 2010 tax return These are explained under How To Get Tax Help in the back of this publication. Can i amend my 2010 tax return Comments and suggestions. Can i amend my 2010 tax return   We welcome your comments about this publication and your suggestions for future editions. Can i amend my 2010 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Can i amend my 2010 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Can i amend my 2010 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Can i amend my 2010 tax return   You can send your comments from www. Can i amend my 2010 tax return irs. Can i amend my 2010 tax return gov/formspubs/. Can i amend my 2010 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. Can i amend my 2010 tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Can i amend my 2010 tax return Ordering forms and publications. Can i amend my 2010 tax return   Visit www. Can i amend my 2010 tax return irs. Can i amend my 2010 tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Can i amend my 2010 tax return Internal Revenue Service 1201 N. Can i amend my 2010 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Can i amend my 2010 tax return   If you have a tax question, check the information available on IRS. Can i amend my 2010 tax return gov or call 1-800-829-1040. Can i amend my 2010 tax return We cannot answer tax questions sent to either of the above addresses. Can i amend my 2010 tax return IRS mission. Can i amend my 2010 tax return   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Can i amend my 2010 tax return Table 1. Can i amend my 2010 tax return Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. Can i amend my 2010 tax return An Internet site or an email address. Can i amend my 2010 tax return An address you may need. Can i amend my 2010 tax return Items you should keep in your personal records. Can i amend my 2010 tax return Items you may need to figure or a worksheet you may need to complete and keep for your records. Can i amend my 2010 tax return An important phone number. Can i amend my 2010 tax return Helpful information you may need. Can i amend my 2010 tax return Prev  Up  Next   Home   More Online Publications