What should I do if I made a mistake on my federal return that I have already filed?

There are several ways to tell us your new address:

Methods to Change Your Address
Method Action
Tax return Use your new address on your tax return
IRS form Use Form 8822 (.pdf), Change of Address or Form 8822-B (.pdf), Change of Address or Responsible Party - Business
Written statement

Send us a signed written statement with your:

  • full name
  • old address
  • new address
  • Social Security number (or individual taxpayer identification number or employer identification number)


Mail your statement to the address where you filed your last return

Oral notification

You can tell us in person or by telephone. We'll need to verify your identity and address. Please have ready the information we have on file for you, such as:

  • your full name
  • your address
  • your Social Security number (or individual taxpayer identification number or employer identification number)
Electronic notification You can only notify us electronically if your refund check was returned to us. Use Where's My Refund?to complete your change of address online. You will need your Social Security number, filing status and the amount of your refund. For more information, seeUnderstanding your CP31 Notice.

If you filed a joint return, you should provide the same information and signatures for both spouses.

If you filed a joint return and you and/or your spouse have since separated, you both should notify us of your new addresses.

Representatives filing a change of address for a taxpayer by form or written statement must attach a copy of their power of attorney or a Form 2848 (.pdf), Power of Attorney and Declaration of Representative. Unauthorized third parties cannot change a taxpayer's address.

Any new address you provide to the U.S. Postal Service (USPS) may also update your address of record on file with us based on what the USPS retains in its National Change of Address (NCOA) database. However, even if you notify the USPS, you should still notify us directly as not all post offices forward government checks.

If the change of address relates to an employment tax return, the IRS will issue notices of confirmation (Notices 148 A and 148 B) for the change to both the former and new address.

How do I notify the IRS my address has changed?

If you filed a joint return and you and/or your spouse have since separated, you both should notify us of your new addresses.

Representatives filing a change of address for a taxpayer by form or written statement must attach a copy of their power of attorney or a Form 2848 (.pdf), Power of Attorney and Declaration of Representative. Unauthorized third parties cannot change a taxpayer's address.

Any new address you provide to the U.S. Postal Service (USPS) may also update your address of record on file with us based on what the USPS retains in its National Change of Address (NCOA) database. However, even if you notify the USPS, you should still notify us directly as not all post offices forward government checks.

If the change of address relates to an employment tax return, the IRS will issue notices of confirmation (Notices 148 A and 148 B) for the change to both the former and new address.

 

 

If you filed a joint return, you should provide the same information and signatures for both spouses.

If you filed a joint return and you and/or your spouse have since separated, you both should notify us of your new addresses.

Representatives filing a change of address for a taxpayer by form or written statement must attach a copy of their power of attorney or a Form 2848 (.pdf), Power of Attorney and Declaration of Representative. Unauthorized third parties cannot change a taxpayer's address.

Any new address you provide to the U.S. Postal Service (USPS) may also update your address of record on file with us based on what the USPS retains in its National Change of Address (NCOA) database. However, even if you notify the USPS, you should still notify us directly as not all post offices forward government checks.

 

If the change of address relates to an employment tax return, the IRS will issue notices of confirmation (Notices 148 A and 148 B) for the change to both the former and new address.

 

 

  1.  
  2.  
  3. If you filed a joint return, you should provide the same information and signatures for both spouses.
  4. If you filed a joint return and you and/or your spouse have since separated, you both should notify us of your new addresses.
  • Representatives filing a change of address for a taxpayer by form or written statement must attach a copy of their power of attorney or a Form 2848 (.pdf), Power of Attorney and Declaration of Representative. Unauthorized third parties cannot change a taxpayer's address.
  • Any new address you provide to the U.S. Postal Service (USPS) may also update your address of record on file with us based on what the USPS retains in its National Change of Address (NCOA) database. However, even if you notify the USPS, you should still notify us directly as not all post offices forward government checks.

 

 

 

If you filed a joint return, you should provide the same information and signatures for both spouses.

If you filed a joint return and you and/or your spouse have since separated, you both should notify us of your new addresses.

Representatives filing a change of address for a taxpayer by form or written statement must attach a copy of their power of attorney or a Form 2848 (.pdf), Power of Attorney and Declaration of Representative. Unauthorized third parties cannot change a taxpayer's address.

Any new address you provide to the U.S. Postal Service (USPS) may also update your address of record on file with us based on what the USPS retains in its National Change of Address (NCOA) database. However, even if you notify the USPS, you should still notify us directly as not all post offices forward government checks.

If the change of address relates to an employment tax return, the IRS will issue notices of confirmation (Notices 148 A and 148 B) for the change to both the former and new address.

 

 

If you filed a joint return, you should provide the same information and signatures for both spouses.

If you filed a joint return and you and/or your spouse have since separated, you both should notify us of your new addresses.

Representatives filing a change of address for a taxpayer by form or written statement must attach a copy of their power of attorney or a Form 2848 (.pdf), Power of Attorney and Declaration of Representative. Unauthorized third parties cannot change a taxpayer's address.

 


Any new address you provide to the U.S. Postal Service (USPS) may also update your address of record on file with us

 

 

 

   
   
   

If you filed a joint return and you and/or your spouse have since separated, you both should notify us of your new addresses.

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Any new address you provide to the U.S. Postal Service (USPS) may also update your address of record on file with us baª

If the change of address relates to an employment tax return, the IRS will issue notices of confirmation (Notices 148 A and 148 B) for the change to both the former and new address.

 

 

If you filed a joint return, you should provide the same information and signatures for both spouses.

If you filed a joint return and you and/or your spouse have since separated, you both should notify us of your new addresses.

Representatives filing a change of address for a taxpayer by form or written statement must attach a copy of their power of attorney or a Form 2848 (.pdf), Power of Attorney and Declaration of Representative. Unauthorized third parties cannot change a taxpayer's address.

Any new address you provide to the U.S. Postal Service (USPS) may also update your address of record on file with us based on what the USPS retains in its National Change of Address (NCOA) database. However, even if you notify the USPS, you should still notify us directly as not all post offices forward government checks.

 

If you filed a joint return and you and/or your spouse have since separated, you both should notify us of your new addresses.

 

Representatives filing a change of address for a taxpayer by form or written statement must attach a copy of their power of attorney or a Form 2848 (.pdf), Power of Attorney and Declaration of Representative. Unauthorized third parties cannot change a taxpayer's address.

Any new address you provide to the U.S. Postal Service (USPS) may also update your address of record on file with us based on what the USPS retains in its National Change of Address (NCOA) database. However, even if you notify the USPS, you should still notify us directly as not all post offices forward government checks.

If the change of address relates to an employment tax return, the IRS will issue notices of confirmation (Notices 148 A and 148 B) for the change to both the former and new address.

 

 

If you filed a joint return, you should provide the same information and signatures for both spouses.

If you filed a joint return and you and/or your spouse have since separated, you both should notify us of your new addresses.

Representatives filing a change of address for a taxpayer by form or written statement must attach a copy of their power of attorney or a Form 2848 (.pdf), Power of Attorney and Declaration of Representative. Unauthorized third parties cannot change a taxpayer's address.

Any new address you provide to the U.S. Postal Service (USPS) may also update your address of record on file with us based on what the USPS retains in its National Change of Address (NCOA) database. However, even if you notify the USPS, you should still notify us directly as not all post offices forward government checks.

If the change of address relates to an employment tax return, the IRS will issue notices of confirmation (Notices 148 A and 148 B) for the change to both the former and new address.

 

 

If you filed a joint return, you should provide the same information and signatures for both spouses.

If you filed a joint return and you and/or your spouse have since separated, you both should notify us of your new addresses.

Representatives filing a change of address for a taxpayer by form or written statement must attach a copy of their power of attorney or a Form 2848 (.pdf), Power of Attorney and Declaration of Representative. Unauthorized third parties cannot change a taxpayer's address.

Any new address you provide to the U.S. Postal Service (USPS) may also update your address of record on file with us based on what the USPS retains in its National Change of Address (NCOA) database. However, even if you notify the USPS, you should still notify us directly as not all post offices forward government checks.

If the change of address relates to an employment tax return, the IRS will issue notices of confirmation (Notices 148 A and 148 B) for the change to both the former and new address.

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Is there an age limit on claiming my child as a dependent?

To claim your child as your dependent, your child must meet the qualifying child test or the qualifying relative test.

  • To meet the qualifying child test, your child must be younger than you and as of the end of the calendar year, either be younger than 19 years old or be a student and younger than 24 years old. 
  • There is no age limit on claiming your child as a dependent if the child meets the qualifying relative test.

As long as you meet all of the following tests, you may claim a dependency exemption for your child:

  1. Qualifying child or qualifying relative test
  2. Dependent taxpayer test
  3. Citizen or resident test, and
  4. Joint return test

 

To claim your child as your dependent, your child must meet the qualifying child test or the qualifying relative test.

  • To meet the qualifying child test, your child must be younger than you and as of the end of the calendar year, either be younger than 19 years old or be a student and younger than 24 years old. 
  • There is no age limit on claiming your child as a dependent if the child meets the qualifying relative test.

As long as you meet all of the following tests, you may claim a dependency exemption for your child:

  1. Qualifying child or qualifying relative test
  2. Dependent taxpayer test
  3. Citizen or resident test, and
  4. Joint return test

 

 

To claim your child as your dependent, your child must meet the qualifying child test or the qualifying relative test.

  • To meet the qualifying child test, your child must be younger than you and as of the end of the calendar year, either be younger than 19 years old or be a student and younger than 24 years old. 
  • There is no age limit on claiming your child as a dependent if the child meets the qualifying relative test.

As long as you meet all of the following tests, you may claim a dependency exemption for your child:

  1. Qualifying child or qualifying relative test
  2. Dependent taxpayer test
  3. Citizen or resident test, and
  4. Joint return test

 

To claim your child as your dependent, your child must meet the qualifying child test or the qualifying relative test.

  • To meet the qualifying child test, your child must be younger than you and as of the end of the calendar year, either be younger than 19 years old or be a student and younger than 24 years old. 
  • There is no age limit on claiming your child as a dependent if the child meets the qualifying relative test.

As long as you meet all of the following tests, you may claim a dependency exemption for your child:

  1. Qualifying child or qualifying relative test
  2. Dependent taxpayer test
  3. Citizen or resident test, and
  4. Joint return test

 

To claim your child as your dependent, your child must meet the qualifying child test or the qualifying relative test.

  • To meet the qualifying child test, your child must be younger than you and as of the end of the calendar year, either be younger than 19 years old or be a student and younger than 24 years old. 
  • There is no age limit on claiming your child as a dependent if the child meets the qualifying relative test.

As long as you meet all of the following tests, you may claim a dependency exemption for your child:

  1. Qualifying child or qualifying relative test
  2. Dependent taxpayer test
  3. Citizen or resident test, and
  4. Joint return test

 

To claim your child as your dependent, your child must meet the qualifying child test or the qualifying relative test.

  • To meet the qualifying child test, your child must be younger than you and as of the end of the calendar year, either be younger than 19 years old or be a student and younger than 24 years old. 
  • There is no age limit on claiming your child as a dependent if the child meets the qualifying relative test.

As long as you meet all of the following tests, you may claim a dependency exemption for your child:

  1. Qualifying child or qualifying relative test
  2. Dependent taxpayer test
  3. Citizen or resident test, and
  4. Joint return test

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I retired last year, and started receiving Social Security payments. Do I have to pay taxes on my Social Security benefits?. I retired last year, and

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

 

 

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

 

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

 

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

 

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

 

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

 

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

 

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

 

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

 

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

 

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

 

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

 

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

 

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

 

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

 

 

What is a split refund?

A split refund lets you divide your refund, in any proportion you want, and direct deposit the funds into up to three different accounts with U.S. financial institutions. Use Form 8888 (.pdf), Allocation of Refund, to request to have your refund split.

How do I know if I have to file quarterly individual estimated tax payments?

You must make estimated tax payments for the current tax year if both of the following apply:

  • You expect to owe at least $1,000 in tax for the current tax year after subtracting your withholding and refundable credits.
  • You expect your withholding and refundable credits to be less than the smaller of:
    • 90% of the tax to be shown on your current year’s tax return, or
    • 100% of the tax shown on your prior year’s tax return. (Your prior year tax return must cover all 12 months.)

There are special rules for:

  • Farmers and fishermen
  • Certain household employers
  • Certain higher income taxpayers
  • Nonresident aliens

I retired last year, and started receiving Social Security payments. Do I have to pay taxes on my Social Security benefits?

Social Security benefits include monthly retirement, survivor and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of Social Security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.

To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

  • One-half of your benefits.
  • All of your other income, including tax-exempt interest.

The base amount for your filing status is:

  • $25,000 if you are single, head of household or qualifying widow(er),
  • $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you are married filing jointly,
  • $0 if you are married filing separately and lived with your spouse at any time during the tax year.

If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.

What are the tax changes for this year?

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General Procedural Questions

Question: What are the tax changes for this year?

Answer:

For highlights of the tax changes for the current tax year, refer to the "What's New" section of the following:

For a list of tax benefits extended, refer to key provisions of the Tax Increase Prevention Act of 2014.


Category: IRS Procedures 
Subcategory: General Procedural Questions 

How do I notify the IRS my address has changed?

If you filed a joint return, you should provide the same information and signatures for both spouses.

If you filed a joint return and you and/or your spouse have since separated, you both should notify us of your new addresses.

Representatives filing a change of address for a taxpayer by form or written statement must attach a copy of their power of attorney or a Form 2848 (.pdf), Power of Attorney and Declaration of Representative. Unauthorized third parties cannot change a taxpayer's address.

Any new address you provide to the U.S. Postal Service (USPS) may also update your address of record on file with us based on what the USPS retains in its National Change of Address (NCOA) database. However, even if you notify the USPS, you should still notify us directly as not all post offices forward government checks.

If the change of address relates to an employment tax return, the IRS will issue notices of confirmation (Notices 148 A and 148 B) for the change to both the former and new address.

How much does an unmarried dependent student have to make before he or she has to file an income tax return?

If you are an unmarried dependent student, you must file a tax return if your earned and/or unearned income exceeds certain limits. To find these limits, refer to Dependents under Who Must File, in Publication 501Exemptions, Standard Deduction, and Filing Information.

Even if you do not have to file, you should file a federal income tax return if you can get money back (for example, you had federal income tax withheld from your pay or you qualify for the earned income tax credit). See Who Should File in Publication 501, for more examples.

If I claim my daughter who is a full-time college student as a dependent, can she claim her own personal exemption when she files her return?

If you can claim an exemption for your daughter as a dependent on your income tax return, she cannot claim her own personal exemption on her income tax return. Your daughter should check the box on her return indicating that someone else can claim her as a dependent.

Can I receive a tax refund if I am currently making payments under an installment agreement or payment plan for a prior year's federal taxes?

No. A condition of your installment agreement is that the IRS will automatically apply any refund due to you against taxes you owe.

  • Because your refund is not applied toward your regular monthly payment, you must continue making your installment agreement payments as scheduled and in full.
  • Regardless whether you are participating in an installment agreement or other payment arrangement with the IRS, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. For more information on these non-IRS refund offsets, you can call the Bureau of the Fiscal Service (BFS) at 800-304-3107 FREE(toll-free).

To qualify for head of household filing status, do I have to claim my child as a dependent?

In certain circumstances, you do not have to claim your child as a dependent to qualify for head of household filing status; for example, a custodial parent may be able to claim head of household filing status even if he or she released a claim to exemption for the child.

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What should I do if I made a mistake on my federal return that I have already filed?

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Amended Returns & Form 1040X

Question: What should I do if I made a mistake on my federal return that I have already filed?

Answer:

It depends on the type of mistake you made:

  • Many mathematical errors are caught during the processing of the tax return and corrected by the IRS, so you may not need to correct these mistakes.
  • If you did not attach a required schedule or form, the IRS will contact you and ask for the missing information.
  • If you did not claim the correct filing status or you need to change your income, deductions or credits, you should file an amended or corrected return using Form 1040XAmended U.S. Individual Income Tax Return.

When filing an amended or corrected return:

  • Include copies of any schedules that are changing and/or any Form(s) W-2 you did not include with your original return. To avoid delays, file Form 1040X only after you have filed your original return. Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you timely filed your original return or within 2 years after the date you paid the tax, whichever is later.
  • Please allow the IRS up to 16 weeks to process an amended return.