Frequently Asked Questions

Can I make changes to my return if I have already e-filed it?
If you have e-filed your return and the IRS has accepted it, you need to file a Form 1040X to make any changes to your return. Note that you cannot e-file the 1040X.

If you have e-filed your return and the IRS has rejected it, your rejection notice should include instructions on how to correct and re-file your return. Make any necessary changes to your return and e-file the return a second time.

Do You Need to File a Federal Income Tax Return?
Occasionally, individuals have one-time or infrequent financial transactions that may require them to file a Federal Income Tax return. Do any of the following examples apply to you?

Did you have Federal taxes withheld from your pension and wages for this tax year and wish to get a refund back?

Are you entitled to the Earned Income Tax Credit or did you receive Advance Earned Income Credit for this tax year?
· Were you self-employed with earnings of more than $400.00?
· Did you sell your home?
· Will you owe any special tax on a qualified retirement plan (including an

individual retirement account (IRA) or medical savings account (MSA) ? You may owe tax if you:
Received an early distribution from a qualified plan
Made excess contributions to your IRA or MSA
Were born before July 1, 1935, and you did not take the minimum required distribution from your qualified retirement plan.
Received a distribution in the excess of $160,000 from a qualified retirement plan.

Will you owe social security and Medicare tax on tips you did not report to your employer?

Will you owe uncollected social security and Medicare or Railroad retirement (RRTA) tax on tips you reported to your employer?

Will you be subject to Alternative Minimum Tax (AMT) ? (The tax law gives special treatment to some kinds of income and allows special deductions and credit for some kinds of expenses.)

Will you owe recapture tax ?
Are you a church employee with income in wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security or Medicare taxes?

Tax Incentives for Higher Education Expenses
These provisions create several new tax benefits for families who are saving for, or already paying, higher education costs or are repaying student loans. In addition, TRA '97 extends the exclusion for employer-provided educational assistance and makes the rules for qualified state tuition programs more flexible. The following discussion reviews in greater detail the requirements for each of these benefits. Whether a taxpayer may take advantage of these benefits depends on the taxpayer's individual facts and circumstances.