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How to prepare Form Instruction 1040 Line 20a & 20b

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What Is socical security benefits worksheet lines 20a and 20b?

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FAQ - Form Instruction 1040 Line 20a & 20b

What is the purpose of Form Instruction 1040 Line 20a & 20b?
Each line of a Form 1040 Line 20a or 1040 Line 20b tells you how to prepare a tax return from specific information and applies the tax rules of particular types of return. Form 1040 Line 20a is for filing an amended return. Form 1040 Line 20b is for filing a consolidated return. This discussion is intended as a general outline of procedures for preparing the Form 1040 Line 20a & 20b. If you have special information or circumstances, discuss those with your tax advisor. To file Form 1040 Line 20a Fill out and sign Form 1040-A (Form 1040, Certificate of Liability for Federal Income Tax). Print instructions and forms with title and date of publication. These instructions are in a separate file inside the instructions. Copy instructions into the back of Form 1040. File your amended return within three years of filing your prior return or, if you have not yet filed, within three years of the end of your tax year. For information about extending this time period, see When to File an Amended Return, later. Do not attach copies of your payment transcript (e.g., Form 1099-INT) or payment stub (Form 10963). To make an amended return, you must send your original return to the IRS. File your amended return with Form 1040, Amended U.S. Individual Income Tax Return, for the year of the return you make. The date on your return must reflect the date on which your amended return is filed with the IRS. If you need to file your amended return by a particular deadline, you might want to contact your tax advisor for guidance. You will be asked to pay the tax due on Form 1040, Amended U.S. Individual Income Tax Return. File your amended return not sooner than three years after the return is filed, or if you were unable to file an amended return within the applicable time period, the due date is three years after the last day of the year for which original return was filed. If you do not file an amended return within three years of the month your tax return was due, you may be subject to a 10% penalty, imposed by section 6741 (relating to criminal penalties for failure to file a tax return). For information about the 10% penalty, refer to Pub. 463. Form 1040 Line 20b is for filing a consolidated return.

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