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Note: The form, instructions, or publication you are looking forbegins after this coversheet.Please review the updated information below.New Information for Form 1040-X FilersE-filing is available for amending 2019 and 2020 returns that were originally e-filed. E-filing amendedreturns will result in much faster processing and refunds. See IRS.gov/Form1040X questions. Contact your preferred tax softwareprovider to verify their participation in amended return e-filing, for specific instructions needed tosubmit an amended return, and for answers to any questions. An amended return for tax year 2019 or2020 can also be filed on paper. As of February 2021, the most recent paper Form 1040-X is the January2020 revision. If the taxpayer is amending their 2020 calendar year return, they should manually enter“2020” in the entry box next to “calendar year” on the line below the calendar year checkboxes. Theyshould then complete the form as usual, using the most recent revision of Form 1040-X and theInstructions for Form 1040 for the tax year being amended.New Mailing Addresses for Form 1040-X if You Can’t EfileAddresses for mailing paper Forms 1040-X have changed for amended returns.Note: All addresses must have at least three full lines of text to meet USPS requirements; USPS mayreject mail that does not meet that standard--therefore, be sure to use all three lines in the addresseslisted below.If you are amending your return because of any of the situations listed next, use the correspondingaddress.IF you are filing Form 1040-X:THEN mail Form 1040-X to:In response to a notice you received from the IRSWith Form 1040NR or 1040NR-EZ; or from a foreign country, U.S. possessionor territory*; or use an APO or FPO address; or file Form 2555, 2555-EZ, or4563; or are or were a dual-status alienThe address shown in the noticeDepartment of the TreasuryInternal Revenue ServiceAustin, TX 73301-0215*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570 atIRS.gov/Pub570.If none of the situations listed above apply to you, mail your amended return to the address shownnext that applies to you. Addresses for people living in Alabama, Alaska, Arkansas, California,Georgia, Hawaii, Illinois, Indiana, Iowa, Michigan, Minnesota, Ohio, Oklahoma, Washington, andWisconsin have changed.If you live in:THEN mail Form 1040-X to:Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, orTexasAlaska, California, or Hawaii: Through June 18, 2021 use:Department of the TreasuryInternal Revenue ServiceFresno, CA 93888-0422Department of the TreasuryInternal Revenue ServiceAustin, TX 73301-0052Starting June 19, 2021, use:Department of the TreasuryInternal Revenue ServiceOgden, UT 84201-0052

Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine,Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey,New York, North Carolina, Pennsylvania, Rhode Island, South Carolina,Tennessee, Vermont, Virginia, West Virginia, or WisconsinDepartment of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0052Arizona, Colorado, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska,Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah,Washington, or WyomingDepartment of the TreasuryInternal Revenue ServiceOgden, UT 84201-0052

Instructions for Form 1040-XDepartment of the TreasuryInternal Revenue Service(Rev. January 2020)Amended U.S. Individual Income Tax ReturnSection references are to the Internal Revenue Code unlessotherwise noted.ContentsFuture Developments . . . . . . . . . . . . . . . . . . . .What's New . . . . . . . . . . . . . . . . . . . . . . . . . . .Impact of New Legislation . . . . . . . . . . . . . . . . .General Instructions . . . . . . . . . . . . . . . . . . . . .Purpose of Form . . . . . . . . . . . . . . . . . . . . .Interest and Penalties . . . . . . . . . . . . . . . . .When To File . . . . . . . . . . . . . . . . . . . . . . .Special Situations . . . . . . . . . . . . . . . . . . . .Tracking Your Amended Return . . . . . . . . . .Special Instructions . . . . . . . . . . . . . . . . . . . . .Calendar or Fiscal Year . . . . . . . . . . . . . . . .Name, Current Address, and Social SecurityNumber (SSN) . . . . . . . . . . . . . . . . . . . .Amended Return Filing Status . . . . . . . . . . .Lines 1 Through 30—Which Lines ToComplete . . . . . . . . . . . . . . . . . . . . . . . .Columns A Through C . . . . . . . . . . . . . . . . .Income and Deductions . . . . . . . . . . . . . . .Line 1—Adjusted Gross Income . . . . . . .Line 2—Itemized Deductions or StandardDeduction . . . . . . . . . . . . . . . . . . . .Line 4a—Exemptions (for years before2018 only) . . . . . . . . . . . . . . . . . . . .Form 1040EZ Filers—Lines 2 and 4a(amended returns for years prior to2018 only) . . . . . . . . . . . . . . . . . . . .Line 5—Taxable Income . . . . . . . . . . . .Tax Liability . . . . . . . . . . . . . . . . . . . . . . . .Line 6—Tax . . . . . . . . . . . . . . . . . . . . .Line 7—Credits . . . . . . . . . . . . . . . . . .Line 9—Health Care: IndividualResponsibility (for amended 2018 andearlier returns only) . . . . . . . . . . . . . .Line 10—Other Taxes . . . . . . . . . . . . . .Payments . . . . . . . . . . . . . . . . . . . . . . . . .Line 12—Withholding . . . . . . . . . . . . . .Line 13—Estimated Tax Payments . . . .Line 14—Earned Income Credit (EIC) . .Line 15—Refundable Credits . . . . . . . . .Line 16—Amount Paid With Extension orTax Return . . . . . . . . . . . . . . . . . . . .Line 17—Total Payments . . . . . . . . . . .Refund or Amount You Owe . . . . . . . . . . . .Line 18—Overpayment . . . . . . . . . . . . .Line 19—Amount Available To PayAdditional Tax . . . . . . . . . . . . . . . . .Line 20—Amount You Owe . . . . . . . . . .Mar 09, 2020.ContentsPage. 2. 2. 3. 4. 4. 4. 5. 5. 8. 8. 8. 8. 8. 9101212. . . 12. . . 12.1313131314.15151515151616.17171717. . . 18. . . 18Line 22—Overpayment Received asRefund . . . . . . . . . . . . . . . . . . . . . .Line 23—Overpayment Applied toEstimated Tax . . . . . . . . . . . . . . . . .Line 29—Exemption Amount (for yearsbefore 2018 only) . . . . . . . . . . . . . . . . . .Line 30—Dependents . . . . . . . . . . . . . . . . .Line Instructions . . . . . . . . . . . . . . . . . . . . . . . .Calendar or Fiscal Year . . . . . . . . . . . . . . . .Name, Current Address, and Social SecurityNumber (SSN) . . . . . . . . . . . . . . . . . . . .Amended Return Filing Status . . . . . . . . . . .Lines 1 Through 30—Which Lines ToComplete . . . . . . . . . . . . . . . . . . . . . . . .Columns A Through C . . . . . . . . . . . . . . . . .Income and Deductions . . . . . . . . . . . . . . .Line 1—Adjusted Gross Income . . . . . . .Line 2—Itemized Deductions or StandardDeduction . . . . . . . . . . . . . . . . . . . .Line 4a—Exemptions (for years before2018 only) . . . . . . . . . . . . . . . . . . . .Form 1040EZ Filers—Lines 2 and 4a(amended returns for years prior to2018 only) . . . . . . . . . . . . . . . . . . . .Line 5—Taxable Income . . . . . . . . . . . .Tax Liability . . . . . . . . . . . . . . . . . . . . . . . .Line 6—Tax . . . . . . . . . . . . . . . . . . . . .Line 7—Credits . . . . . . . . . . . . . . . . . .Line 9—Health Care: IndividualResponsibility (for amended 2018 andearlier returns only) . . . . . . . . . . . . . .Line 10—Other Taxes . . . . . . . . . . . . . .Payments . . . . . . . . . . . . . . . . . . . . . . . . .Line 12—Withholding . . . . . . . . . . . . . .Line 13—Estimated Tax Payments . . . .Line 14—Earned Income Credit (EIC) . .Line 15—Refundable Credits . . . . . . . . .Line 16—Amount Paid With Extension orTax Return . . . . . . . . . . . . . . . . . . . .Line 17—Total Payments . . . . . . . . . . .Refund or Amount You Owe . . . . . . . . . . . .Line 18—Overpayment . . . . . . . . . . . . .Line 19—Amount Available To PayAdditional Tax . . . . . . . . . . . . . . . . .Line 20—Amount You Owe . . . . . . . . . .Line 22—Overpayment Received asRefund . . . . . . . . . . . . . . . . . . . . . .Line 23—Overpayment Applied toEstimated Tax . . . . . . . . . . . . . . . . .Cat. No. 11362HPage. . . 19. . . 19.1919. 8. 8. 8. 8. 9101212. . . 12. . . 12.1313131314.15151515151616.17171717. . . 18. . . 18. . . 19. . . 19

ContentsPart I—Exemptions and Dependents . . . . . .Line 29—Exemption Amount (for yearsbefore 2018 only) . . . . . . . . . . . . . . .Line 30—Dependents . . . . . . . . . . . . . .Part II—Presidential Election Campaign FundPart III—Explanation of Changes . . . . . . . . .Paid Preparer . . . . . . . . . . . . . . . . . . . . . . .Assembling Your Return . . . . . . . . . . . . . . .Where To File . . . . . . . . . . . . . . . . . . . . . . .Paperwork Reduction Act Notice . . . . . . . . .1040NR-EZ will be used regardless of the tax year beingdiscussed.Page. . . . . . 19.New Form 1040-SR. Form 1040-SR, U.S. Tax Return forSeniors, was introduced in the 2019 tax year. You can use thisform if you were born before January 2, 1955. The formgenerally mirrors Form 1040. If your filing status is married filingjointly, only one spouse is required to have been born beforeJanuary 2, 1955. If you use Form 1040-SR, you will use thesame Schedules 1, 2, and 3 as Form 1040. The Instructions forForm 1040 are now the Instructions for Forms 1040 and1040-SR. References to Form 1040-SR have been addedthroughout this publication.1919192020202020Form 1040 and its schedules. Beginning with its 2019revision, Form 1040 will have three numbered schedules(Schedules 1, 2, and 3) instead of six. The line for capital gainsand losses has been moved from Schedule 1 to Form 1040,line 6. Line references to Form 1040 and its schedules havebeen updated to reflect the new line numbers. Many filers willonly need to file Form 1040 and will not need to use thenumbered schedules. However, if your return is morecomplicated (for example, you claim certain deductions orcredits or owe additional taxes), you may need to complete oneor more of the numbered schedules. If you e-file your return, yougenerally won't notice much of a change and the software youuse will generally determine which schedules you use. For moredetails, see the 2019 Instructions for Forms 1040 and 1040-SR.Future DevelopmentsFor the latest information about developments related to Form1040-X and its instructions, such as legislation enacted afterthey were published, go to IRS.gov/Form1040X.What's NewForm 1040-X renamed. Beginning with this January 2020revision, Form 1040X will be called Form 1040-X. But to keepthe text simple, we refer to Form 1040-X throughout.Recent legislation. Three tax laws were enacted on December20, 2019.The Taxpayer Certainty and Disaster Tax Relief Act of 2019extended certain previously expired tax benefits to 2018 and2019, and provided tax relief for certain incidents federallydeclared as disasters in 2018 and 2019. The extended benefitsand the disaster relief may now be claimed on your 2018 and2019 returns, if you qualify.The Setting Every Community Up for RetirementEnhancement Act of 2019 (the SECURE Act) made otherchanges, such as increasing the penalty for failing to file a taxreturn and modifying the rules related to the taxation of unearnedincome of certain minor children. The SECURE Act relaxedcertain retirement plan contribution and distribution requirementsbeginning January 1, 2020.The Virginia Beach Strong Act provides special treatment tocertain contributions made for the relief of families of victims ofthe Virginia Beach mass shooting.You may need to file an amended return using Form 1040-Xto claim the benefits now available for 2018 or 2019. Affected2018 forms that had lines “Reserved” or “Reserved for futureuse” have reinstated those lines for 2018.For an extensive list of the changes these new lawsintroduced, see Impact of New Legislation, later.Form 2555-EZ. Beginning in 2019, Form 2555-EZ is retired.IRA, pension, and annuity reporting. On Forms 1040 and1040-SR, beginning in 2019, your IRA distributions andpensions and annuities are being reported on separate lines:lines 4a and 4b for IRA distributions and lines 4c and 4d forpensions and annuities.Health care coverage shared responsibility payment.Beginning in 2019, you no longer need to either make a sharedresponsibility payment or file Form 8965 if you don’t haveminimum essential health care coverage for part or all of the taxyear. The “Full-year health care coverage or exempt” box hasbeen removed from Form 1040 and 1040-SR.Qualified business income deduction. For 2019, thesimplified worksheet for computing your qualified businessincome deduction is now Form 8995, Qualified Business IncomeDeduction Simplified Computation. Please see the instructionsfor Forms 8995 and 8995-A, as applicable, to figure yourqualified business income deduction. For more details,especially if you have complex computations, see Line 4b, later.Virtual currency. Your transactions in virtual currency mayresult in income that is reportable. See Virtual currency in the2019 Instructions for Forms 1040 and 1040-SR.Qualified Opportunity Investment. If you held a qualifiedinvestment in a qualified opportunity fund (QOF) at any timeduring the year, you must file your return with Form 8997, Initialand Annual Statement of Qualified Opportunity FundInvestments attached. See Form 8997 instructions.Married filing separately. For those persons who check themarried filing separately box, a space has been added under thefiling status boxes for the name of their spouse.Head of household. If the qualifying person is a child, but notyour dependent, enter the child's name in the space providedunder the filing status boxes. Do not enter the child's name and“QND” in Part III or anywhere else on the form.Alimony and separate maintenance payments. Amountspaid as alimony or separate maintenance payments under adivorce or separation agreement executed after 2018 won't bedeductible by the payer. Such amounts also won't be includiblein the income of the recipient. Amounts received as alimony orseparate maintenance pursuant to a divorce or separationagreement executed on or before December 31, 2018, areincludible in the recipient’s income unless that agreement wasmodified after December 31, 2018, to expressly provide thatalimony received isn't included in the recipient’s income. Seeyour tax return instructions and Pub. 555.Qualifying widow(er). If the qualifying person is a child, but notyour dependent, enter the child’s name in the space providedunder the filing status boxes. Do not enter the child’s nameanywhere else on the form.Forms 1040NR and 1040NR-EZ. Beginning with the 2019 taxyear, Forms 1040NR and 1040NR-EZ were changed to Forms1040-NR and 1040-NR-EZ, respectively. For simplicity thoughthroughout these instructions, Form 1040NR and Form-2-Instructions for Form 1040-X (Rev. January 2020)

disasters in 2018 and 2019, you may be able to claim a largerstandard deduction. For more information, see the Instructionsfor Form 4684. Earned income credit (EIC) and additional child taxcredit (ACTC). If you were impacted by certain incidentsfederally declared as disasters in 2018 and 2019, you can electto use your prior year earned income to figure both your 2018and 2019 EIC and ACTC. For more information, see Pub. 596and the Instructions for Schedule 8812 (Form 1040 or 1040-SR). Personal casualty losses. Special rules and returnprocedures apply to personal casualty losses attributable tocertain incidents federally declared as disasters in 2018 and2019. For more information, see the Instructions for Form 4684. Charitable contributions. Certain cash contributions youmade for relief efforts for federally declared disasters thatoccurred in 2018 and 2019 are not subject to the 60% limit. Alsoa special rule applies to certain cash contributions made to thespouse or any dependents of victims of the mass shooting inVirginia Beach on May 31, 2019. For more information, see Pub.526. Tax on certain children with unearned income (Kiddietax). A child may be able to calculate their tax based on the taxrate of his or her parent. For more information, see theInstructions for Form 8615. Credit for production of Indian coal. For more information,see the Instructions for Form 8835. Indian employment credit. For more information, see theInstructions for Form 8845. Mine rescue team training credit. For more information,see Form 8923. Empowerment zone tax incentives. For more information,see the Instructions for Form 8844 and the Instructions forSchedule D (Form 1040 or 1040-SR). Second generation biofuel producer credit. (formerlyknown as the “cellulosic biofuel producer credit”). Formore information, see the Instructions for Form 6478. Incentives for biodiesel and renewable diesel. For moreinformation, see the Instructions for Form 8864. Credit for electricity produced from certain renewableresources (other than wind). For more information, see theInstructions for Form 8835. Credit for construction of new energy efficient homes.Credit for construction of new energy efficient homes. Special depreciation allowance for second generationbiofuel plant property. For more information, see theInstructions for Form 4562. Energy efficient commercial buildings deduction. Formore information, see Internal Revenue Code section 179D. Special rule for sales or dispositions to implementFederal Energy Regulatory Commission (“FERC”) or Stateelectric restructuring policy. For more information, seeInternal Revenue Code section 451(k). Incentives for alternative fuel and alternative fuelmixtures. For more information, see the Instructions for Form8864. Three-year depreciation for race horses 2 years old oryounger. For more information, see the Instructions for Form4562. Seven-year recovery period for motorsportsentertainment complexes. For more information, see theInstructions for Form 4562. Accelerated depreciation for business property on anIndian reservation. For more information, see the Instructionsfor Form 4562. Expensing of certain qualified film and television andlive theatrical productions. For more information, see Pub.535. Credit for certain expenditures for maintaining railroadtracks. For more information, see the Instructions for Form8900.Veterans’ disability severance payments received after1991. There may still be time for some veterans to claim theirrefund for disability severance payments they received after1991 and claimed as income. These veterans should take actionsoon if they received a notice and have not already filed Form1040-X to claim a refund or credit of the overpaymentattributable to the disability severance payment. See Statute oflimitations under Disability Severance Payments to Veterans,later, for the filing deadline. Also see Pub. 3, Armed Forces' TaxGuide.Impact of New LegislationIf you filed your 2018 or 2019 tax return without claiming certainrecently extended tax benefits or recently enacted disaster taxrelief, you may need to file Form 1040-X to claim them.Penalty for failure to file. The penalty for failure to file a taxreturn within 60 days of the due date (with extensions) hasincreased to the smaller of 435 or the amount of tax owed. Theincreased penalty applies to returns whose due date (withextensions) is after December 31, 2019.Tax benefits. The following tax benefits are now available for2018 and 2019. You may need to file Form 1040-X to claim thebenefits for 2018 or 2019. There may also be information in yourtax return instructions on these benefits. Deduction for tuition and fees. You can deduct qualifiedexpenses paid in 2018 and 2019. For more information, seeForm 8917. Deduction for mortgage insurance premiums. Yo

Married filing separately. For those persons who check the married filing separately box, a space has been added under the filing status boxes for the name of their spouse. Head of household. If the qualifying person is a child, but not your dependent, enter the child's name in the space provided under the filing status boxes.

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