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How To Amend A Tax Return

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How To Amend A Tax Return

How to amend a tax return 10. How to amend a tax return   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. How to amend a tax return Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. How to amend a tax return Use Schedule SE to figure net earnings from self-employment. How to amend a tax return Sole proprietor or independent contractor. How to amend a tax return   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. How to amend a tax return SE tax rate. How to amend a tax return    For 2013, the SE tax rate on net earnings is 15. How to amend a tax return 3% (12. How to amend a tax return 4% social security tax plus 2. How to amend a tax return 9% Medicare tax). How to amend a tax return Maximum earnings subject to self-employment tax. How to amend a tax return    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. How to amend a tax return 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. How to amend a tax return   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. How to amend a tax return 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. How to amend a tax return   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. How to amend a tax return 4% social security part of the SE tax on any of your net earnings. How to amend a tax return However, you must pay the 2. How to amend a tax return 9% Medicare part of the SE tax on all your net earnings. How to amend a tax return Special Rules and Exceptions Aliens. How to amend a tax return   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. How to amend a tax return S. How to amend a tax return citizens. How to amend a tax return Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. How to amend a tax return S. How to amend a tax return social security system. How to amend a tax return However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. How to amend a tax return S. How to amend a tax return residents for self-employment tax purposes. How to amend a tax return For more information on aliens, see Publication 519, U. How to amend a tax return S. How to amend a tax return Tax Guide for Aliens. How to amend a tax return Child employed by parent. How to amend a tax return   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. How to amend a tax return Church employee. How to amend a tax return    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. How to amend a tax return 28 or more in wages from the church or organization. How to amend a tax return For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How to amend a tax return Fishing crew member. How to amend a tax return   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. How to amend a tax return You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. How to amend a tax return The pay is not more than $100 per trip. How to amend a tax return The pay is received only if there is a minimum catch. How to amend a tax return The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. How to amend a tax return You get a share of the catch or a share of the proceeds from the sale of the catch. How to amend a tax return Your share depends on the amount of the catch. How to amend a tax return The boat's operating crew normally numbers fewer than 10 individuals. How to amend a tax return (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. How to amend a tax return ) Notary public. How to amend a tax return   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). How to amend a tax return State or local government employee. How to amend a tax return   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. How to amend a tax return Foreign government or international organization employee. How to amend a tax return   You are subject to SE tax if both the following conditions are true. How to amend a tax return You are a U. How to amend a tax return S. How to amend a tax return citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. How to amend a tax return Your employer is not required to withhold social security and Medicare taxes from your wages. How to amend a tax return U. How to amend a tax return S. How to amend a tax return citizen or resident alien residing abroad. How to amend a tax return    If you are a self-employed U. How to amend a tax return S. How to amend a tax return citizen or resident alien living outside the United States, in most cases you must pay SE tax. How to amend a tax return Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. How to amend a tax return Exception. How to amend a tax return    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. How to amend a tax return Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. How to amend a tax return The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. How to amend a tax return   For more information, see the Instructions for Schedule SE (Form 1040). How to amend a tax return More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. How to amend a tax return A loss from one business reduces your profit from another business. How to amend a tax return Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. How to amend a tax return Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. How to amend a tax return It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. How to amend a tax return Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. How to amend a tax return If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. How to amend a tax return Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. How to amend a tax return The regular method. How to amend a tax return The nonfarm optional method. How to amend a tax return The farm optional method. How to amend a tax return You must use the regular method unless you are eligible to use one or both of the optional methods. How to amend a tax return Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. How to amend a tax return You want to receive credit for social security benefit coverage. How to amend a tax return You incurred child or dependent care expenses for which you could claim a credit. How to amend a tax return (An optional method may increase your earned income, which could increase your credit. How to amend a tax return ) You are entitled to the earned income credit. How to amend a tax return (An optional method may increase your earned income, which could increase your credit. How to amend a tax return ) You are entitled to the additional child tax credit. How to amend a tax return (An optional method may increase your earned income, which could increase your credit. How to amend a tax return ) Effects of using an optional method. How to amend a tax return   Using an optional method could increase your SE tax. How to amend a tax return Paying more SE tax could result in your getting higher benefits when you retire. How to amend a tax return   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. How to amend a tax return   The optional methods may be used only to figure your SE tax. How to amend a tax return To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. How to amend a tax return Regular Method Multiply your total earnings subject to SE tax by 92. How to amend a tax return 35% (. How to amend a tax return 9235) to get your net earnings under the regular method. How to amend a tax return See Short Schedule SE, line 4, or Long Schedule SE, line 4a. How to amend a tax return Net earnings figured using the regular method are also called actual net earnings. How to amend a tax return Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. How to amend a tax return You may use this method if you meet all the following tests. How to amend a tax return You are self-employed on a regular basis. How to amend a tax return This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. How to amend a tax return The net earnings can be from either farm or nonfarm earnings or both. How to amend a tax return You have used this method less than 5 years. How to amend a tax return (There is a 5-year lifetime limit. How to amend a tax return ) The years do not have to be one after another. How to amend a tax return Your net nonfarm profits were: Less than $5,024, and Less than 72. How to amend a tax return 189% of your gross nonfarm income. How to amend a tax return Net nonfarm profits. How to amend a tax return   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). How to amend a tax return   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. How to amend a tax return Gross nonfarm income. How to amend a tax return   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). How to amend a tax return Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. How to amend a tax return Table 10-1. How to amend a tax return Figuring Nonfarm Net Earnings IF your gross nonfarm income is. How to amend a tax return . How to amend a tax return . How to amend a tax return THEN your net earnings are equal to. How to amend a tax return . How to amend a tax return . How to amend a tax return $6,960 or less Two-thirds of your gross nonfarm income. How to amend a tax return More than $6,960 $4,640 Actual net earnings. How to amend a tax return   Your actual net earnings are 92. How to amend a tax return 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. How to amend a tax return 35% (. How to amend a tax return 9235) to get actual net earnings). How to amend a tax return Actual net earnings are equivalent to net earnings figured using the regular method. How to amend a tax return Optional net earnings less than actual net earnings. How to amend a tax return   You cannot use this method to report an amount less than your actual net earnings from self-employment. How to amend a tax return Gross nonfarm income of $6,960 or less. How to amend a tax return   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. How to amend a tax return Example 1. How to amend a tax return Net nonfarm profit less than $5,024 and less than 72. How to amend a tax return 189% of gross nonfarm income. How to amend a tax return Ann Green runs a craft business. How to amend a tax return Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. How to amend a tax return She meets the test for being self-employed on a regular basis. How to amend a tax return She has used the nonfarm optional method less than 5 years. How to amend a tax return Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . How to amend a tax return 9235). How to amend a tax return Because her net profit is less than $5,024 and less than 72. How to amend a tax return 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). How to amend a tax return Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. How to amend a tax return Example 2. How to amend a tax return Net nonfarm profit less than $5,024 but not less than 72. How to amend a tax return 189% of gross nonfarm income. How to amend a tax return Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. How to amend a tax return She must use the regular method to figure her net earnings. How to amend a tax return She cannot use the nonfarm optional method because her net profit is not less than 72. How to amend a tax return 189% of her gross income. How to amend a tax return Example 3. How to amend a tax return Net loss from a nonfarm business. How to amend a tax return Assume that in Example 1 Ann has a net loss of $700. How to amend a tax return She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. How to amend a tax return Example 4. How to amend a tax return Nonfarm net earnings less than $400. How to amend a tax return Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. How to amend a tax return In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. How to amend a tax return Gross nonfarm income of more than $6,960. How to amend a tax return   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. How to amend a tax return Example 1. How to amend a tax return Net nonfarm profit less than $5,024 and less than 72. How to amend a tax return 189% of gross nonfarm income. How to amend a tax return John White runs an appliance repair shop. How to amend a tax return His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. How to amend a tax return He meets the test for being self-employed on a regular basis. How to amend a tax return He has used the nonfarm optional method less than 5 years. How to amend a tax return His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . How to amend a tax return 9235). How to amend a tax return Because his net profit is less than $5,024 and less than 72. How to amend a tax return 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. How to amend a tax return Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. How to amend a tax return Example 2. How to amend a tax return Net nonfarm profit not less than $5,024. How to amend a tax return Assume that in Example 1 John's net profit is $5,400. How to amend a tax return He must use the regular method. How to amend a tax return He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. How to amend a tax return Example 3. How to amend a tax return Net loss from a nonfarm business. How to amend a tax return Assume that in Example 1 John has a net loss of $700. How to amend a tax return He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. How to amend a tax return Farm Optional Method Use the farm optional method only for earnings from a farming business. How to amend a tax return See Publication 225 for information about this method. How to amend a tax return Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. How to amend a tax return To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. How to amend a tax return Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. How to amend a tax return Add the net earnings figured under each method to arrive at your total net earnings from self-employment. How to amend a tax return You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. How to amend a tax return If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. How to amend a tax return Example. How to amend a tax return You are a self-employed farmer. How to amend a tax return You also operate a retail grocery store. How to amend a tax return Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. How to amend a tax return Table 10-2. How to amend a tax return Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. How to amend a tax return Method 1. How to amend a tax return Using the regular method for both farm and nonfarm income. How to amend a tax return Method 2. How to amend a tax return Using the optional method for farm income and the regular method for nonfarm income. How to amend a tax return Method 3. How to amend a tax return Using the regular method for farm income and the optional method for nonfarm income. How to amend a tax return Method 4. How to amend a tax return Using the optional method for both farm and nonfarm income. How to amend a tax return Note. How to amend a tax return Actual net earnings is the same as net earnings figured using the regular method. How to amend a tax return Table 10-3. How to amend a tax return Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. How to amend a tax return Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. How to amend a tax return Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. How to amend a tax return Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. How to amend a tax return Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. How to amend a tax return Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. How to amend a tax return However, certain taxpayers must use Section B—Long Schedule SE. How to amend a tax return If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. How to amend a tax return Joint return. How to amend a tax return   Even if you file a joint return, you cannot file a joint Schedule SE. How to amend a tax return This is true whether one spouse or both spouses have earnings subject to SE tax. How to amend a tax return If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. How to amend a tax return However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. How to amend a tax return Attach both schedules to the joint return. How to amend a tax return More than one business. How to amend a tax return   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. How to amend a tax return A loss from one business will reduce your profit from another business. How to amend a tax return File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. How to amend a tax return Example. How to amend a tax return You are the sole proprietor of two separate businesses. How to amend a tax return You operate a restaurant that made a net profit of $25,000. How to amend a tax return You also have a cabinetmaking business that had a net loss of $500. How to amend a tax return You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. How to amend a tax return You file Schedule SE showing total earnings subject to SE tax of $24,500. How to amend a tax return Prev  Up  Next   Home   More Online Publications
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Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Albany Clinton Ave. & N. Pearl St.
Albany, NY 12207

Monday - Friday 8:30 a.m. - 4:30 p.m.

 

Services Provided

(518) 427-4250
Bethpage 999 Stewart Ave.
Bethpage, NY 11714

Monday - Friday 8:30 a.m. - 4:30 p.m.
 

Services Provided

(516) 576-7428
Binghamton 15 Henry St.
Binghamton, NY 13901

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(607) 721-0338
Bronx 1200 Waters Place
Bronx, NY 10461

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(718) 536-3660
Brooklyn 2 Metro Tech, 1st floor
Brooklyn, NY 11201

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(718) 834-6559
Buffalo 130 South Elmwood Ave.
Buffalo, NY 14202

Monday - Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(716) 961-5100
Elmira 149 West Gray St.
Elmira, NY 14901

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00)

 

Services Provided

(607) 767-1012
Hauppauge 1180 Veterans Memorial Hwy.
Hauppauge, NY 11788

Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided

(631) 851-4726
Jamestown

201 West Third Street
Jamestown, NY 14701

 

 

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(716) 961-5100 
 Kingston 153 Sawkill Rd.
Kingston, NY 12401 

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 339-5384
 New York (Harlem) 2283 Third Ave.
New York, NY 10035 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(718) 536-3699 
 New York (Downtown) 290 Broadway
New York, NY 10007 

Monday - Friday 8:30 a.m.-4:30 p.m.
 

Services Provided

(212) 436-1000
 New York (Midtown) 110 W. 44th St.
New York, NY 10036 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided  

(212) 719-6631 
 Poughkeepsie 191 Main St.
Poughkeepsie, NY 12601 

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 452-2220 
 Queensbury 375 Bay Rd.
Queensbury, NY 12804 

Monday - Friday 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(518) 798-6047 
 Rego Park 59-17 Junction Blvd.
Rego Park, NY 11368 

Monday - Friday 8:30 a.m.-4:30 p.m.


 Services Provided

(718) 760-6019 
 Rochester 255 East Ave.
Rochester, NY 14604 

Monday - Friday 8:30 a.m.-4:30 p.m.
 

Services Provided

(585) 263-5840 
Staten Island/remote
Taxpayer Assistance
available at
Project Hospitality
514 Bay Street
Staten Island, NY 10304 

Monday - Friday 8:30 a.m.-4:30 p.m. 
 

Virtual Services Provided

(212) 436-1000 
 Syracuse One Park Place
300 South State Street
Syracuse, NY  13202 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(315) 448-0807 
 Utica 10 Broad St.
Utica, NY  13501 

Monday - Friday 8:30 a.m.-4:00 p.m.

 

 Services Provided

(315) 793-1952 
 West Nyack 242 W. Nyack Rd.
West Nyack, NY 10994 

Monday - Friday 8:30 a.m.-4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 627-1487 
 White Plains 210 E. Post Rd.
White Plains, NY 10601 

Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided

(914) 684-7302 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Within New York call:
 

 Albany  (518) 427-5413
 Brooklyn  (718) 834-2200
 Buffalo  (716) 961-5300
 Manhattan  (212) 436-1011

Call 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1 Clinton Ave., Room 600
Albany, NY 12207

Internal Revenue Service
201 Como Park Blvd.
Cheektowaga, NY 14425

Internal Revenue Service
290 Broadway, 5th FL
New York, NY 10007

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The How To Amend A Tax Return

How to amend a tax return 7. How to amend a tax return   How To Get Tax Help Table of Contents Outside the U. How to amend a tax return S. How to amend a tax return Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How to amend a tax return Free help with your tax return. How to amend a tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. How to amend a tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How to amend a tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to amend a tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to amend a tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How to amend a tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How to amend a tax return gov, download the IRS2Go app, or call 1-800-906-9887. How to amend a tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to amend a tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to amend a tax return aarp. How to amend a tax return org/money/taxaide or call 1-888-227-7669. How to amend a tax return For more information on these programs, go to IRS. How to amend a tax return gov and enter “VITA” in the search box. How to amend a tax return Internet. How to amend a tax return    IRS. How to amend a tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How to amend a tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How to amend a tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to amend a tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. How to amend a tax return gov or download the IRS2Go app and select the Refund Status option. How to amend a tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How to amend a tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How to amend a tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to amend a tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to amend a tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. How to amend a tax return No need to wait on the phone or stand in line. How to amend a tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How to amend a tax return When you reach the response screen, you can print the entire interview and the final response for your records. How to amend a tax return New subject areas are added on a regular basis. How to amend a tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How to amend a tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How to amend a tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How to amend a tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How to amend a tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How to amend a tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How to amend a tax return You can also ask the IRS to mail a return or an account transcript to you. How to amend a tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How to amend a tax return gov or by calling 1-800-908-9946. How to amend a tax return Tax return and tax account transcripts are generally available for the current year and the past three years. How to amend a tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How to amend a tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How to amend a tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How to amend a tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. How to amend a tax return gov and enter Where's My Amended Return? in the search box. How to amend a tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to amend a tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How to amend a tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. How to amend a tax return gov. How to amend a tax return Select the Payment tab on the front page of IRS. How to amend a tax return gov for more information. How to amend a tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How to amend a tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to amend a tax return gov. How to amend a tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to amend a tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to amend a tax return gov. How to amend a tax return Request an Electronic Filing PIN by going to IRS. How to amend a tax return gov and entering Electronic Filing PIN in the search box. How to amend a tax return Download forms, instructions and publications, including accessible versions for people with disabilities. How to amend a tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How to amend a tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How to amend a tax return An employee can answer questions about your tax account or help you set up a payment plan. How to amend a tax return Before you visit, check the Office Locator on IRS. How to amend a tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How to amend a tax return If you have a special need, such as a disability, you can request an appointment. How to amend a tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to amend a tax return Apply for an Employer Identification Number (EIN). How to amend a tax return Go to IRS. How to amend a tax return gov and enter Apply for an EIN in the search box. How to amend a tax return Read the Internal Revenue Code, regulations, or other official guidance. How to amend a tax return Read Internal Revenue Bulletins. How to amend a tax return Sign up to receive local and national tax news and more by email. How to amend a tax return Just click on “subscriptions” above the search box on IRS. How to amend a tax return gov and choose from a variety of options. How to amend a tax return Phone. How to amend a tax return    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to amend a tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How to amend a tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How to amend a tax return gov, or download the IRS2Go app. How to amend a tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to amend a tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to amend a tax return Most VITA and TCE sites offer free electronic filing. How to amend a tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to amend a tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to amend a tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How to amend a tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to amend a tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How to amend a tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to amend a tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How to amend a tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to amend a tax return Note, the above information is for our automated hotline. How to amend a tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How to amend a tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to amend a tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to amend a tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How to amend a tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How to amend a tax return You should receive your order within 10 business days. How to amend a tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How to amend a tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How to amend a tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to amend a tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to amend a tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. How to amend a tax return    Outside the U. How to amend a tax return S. How to amend a tax return If you are outside the United States, taxpayer assistance is available by calling the following U. How to amend a tax return S Embassies or consulates. How to amend a tax return    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). How to amend a tax return   If you are in a U. How to amend a tax return S. How to amend a tax return territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. How to amend a tax return S. How to amend a tax return Virgin Islands) and have a tax question, you can call 1-800-829-1040. How to amend a tax return Walk-in. How to amend a tax return   You can find a selection of forms, publications and services — in-person. How to amend a tax return Products. How to amend a tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to amend a tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to amend a tax return Services. How to amend a tax return You can walk in to your local TAC for face-to-face tax help. How to amend a tax return An employee can answer questions about your tax account or help you set up a payment plan. How to amend a tax return Before visiting, use the Office Locator tool on IRS. How to amend a tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How to amend a tax return    Outside the U. How to amend a tax return S. How to amend a tax return If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. How to amend a tax return S. How to amend a tax return Embassies and consulates. How to amend a tax return   Walk-in taxpayer assistance is available at the following U. How to amend a tax return S. How to amend a tax return Embassies or consulates. How to amend a tax return    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. How to amend a tax return Mail. How to amend a tax return   You can send your order for forms, instructions, and publications to the address below. How to amend a tax return You should receive a response within 10 business days after your request is received. How to amend a tax return Internal Revenue Service 1201 N. How to amend a tax return Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. How to amend a tax return S. How to amend a tax return If you are outside the United States, you can get tax assistance by writing to the address below. How to amend a tax return  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. How to amend a tax return   The Taxpayer Advocate Service Is Here to Help You. How to amend a tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to amend a tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to amend a tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How to amend a tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to amend a tax return You face (or your business is facing) an immediate threat of adverse action. How to amend a tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to amend a tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to amend a tax return Here's why we can help: TAS is an independent organization within the IRS. How to amend a tax return Our advocates know how to work with the IRS. How to amend a tax return Our services are free and tailored to meet your needs. How to amend a tax return We have offices in every state, the District of Columbia, and Puerto Rico. How to amend a tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. How to amend a tax return  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to amend a tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. How to amend a tax return Outside the U. How to amend a tax return S. How to amend a tax return   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. How to amend a tax return You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. How to amend a tax return R. How to amend a tax return 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. How to amend a tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to amend a tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to amend a tax return Prev  Up  Next   Home   More Online Publications