Amended Income Tax Forms 33x, Eica And Amended Telefile -1999 (Page 2 of 8) in pdf

General Information

This booklet contains the forms you will need to file an amended in-

If you are not eligible to file Amended Telefile or the Earned Income

come tax return with the Department of Revenue (DOR). Included

Credit Amendment Form, you should file Form 33X to report any

are an Amended Telefile Worksheet, Form EICA, Earned Income

line item changes to your original return.

Credit Form, and Form 33X. This “General Information” section will

Note: If you are amending a return prior to 1996, you must use a

help you determine which form you should use.

Form 33X for tax years 1993 –1998. Form 33X for tax years

1993–1998 can be obtained by calling the Customer Service Bureau

Who May File Amended Telefile?

at (617) 887-MDOR or toll-free in Massachusetts at 1-800-392-6089.

You should file the Amended Telefile Worksheet if:

You may not file Form 33X if:

• you have access to a touch-tone telephone;

• you are amending another type of income tax return, such as

• your original 1999 tax return was filed and accepted through Tele-

Form 2, Fiduciary Income Tax Return, or Form 3F, Income Tax

file at least four business days ago;

Return of a Corporate Trust. (If you are amending these returns,

complete a new return and clearly write “Amended” across the top

• the total number of Form(s) W-2 reported between Telefile and

of the form);

Amended Telefile does not exceed five;

• you have not filed an original return;

• you are reporting additional and/or corrected Form W-2 information

such as wages, tips, state withholding and Social Security withholding,

• you are questioning a bill resulting from an audit or other assess-

as reported on Form(s) W-2 or W-2C, or additional unemployment

ment or you are applying for an abatement of penalties only; or

compensation/withholding or winnings and fee income/withholding

• you made a payment that has not been credited to your account.

as reported on Forms 1099, 1099-G or 1099-MISC;

If you made a payment that has not been credited to your account,

• you did not previously claim the Earned Income Credit on Telefile

send a clear copy of both sides of your canceled check or money

(amending the amount of the Earned Income Credit previously re-

order to:

ported must be done by filing Form 33X);

Massachusetts Department of Revenue

• you are changing your filing status to single (from head of house-

Customer Service Bureau

hold) or to head of household (from single);

PO Box 7010

Boston, MA 02204

• you are amending the number of dependents claimed;

Attach a note of explanation, and include your Social Security num-

• you are increasing or decreasing the amount of Massachusetts

ber. No form is necessary.

bank interest or rent paid only; or

• you are amending the dependent member under age 12 deduction.

Who Must File Form CA-6, Application

for Abatement?

If you meet these criteria, you should file the Amended Telefile

Worksheet found on page 11 of this booklet.

You must file a Form CA-6, Application for Abatement, if:

Note: The Amended Telefile system is available from mid-February

• you are in receipt of a bill from the Massachusetts Department of

until October.

Revenue which is the result of a DOR audit or Federal Change As-

sessment and you wish to challenge the tax related to the assess-

When May I File the Earned Income

ment made; or

Credit Amendment Form?

• you are only applying for an abatement of penalties.

You may file the Earned Income Credit Amendment Form if:

You may obtain Form CA-6 by calling the Customer Service Bureau

• no entry was made for the Earned Income Credit when your return

at (617) 887-MDOR or toll-free in Massachusetts at 1-800-392-6089.

was originally filed;

What Documentation Must be Attached

• you are claiming the Earned Income Credit only and you are

to My Amended Return (Form 33X) or

making no other changes to your return;

Application for Abatement (CA-6)?

• you are a full-year resident; and

You must attach revised U.S. and Massachusetts schedules or

• you are claiming the Earned Income Credit for tax year 1999 only.

worksheets to your amended return or Application for Abatement if

you are amending any items or amounts that were calculated on a

If you meet these criteria, you should file Form EICA, Earned Income

schedule or worksheet. For example, if you are changing the amount

Credit Amendment Form, found on page 8 of this booklet.

of income that you reported from your business or profession, you

must attach a revised U.S. and Massachusetts Schedule C to your

When Should I File Form 33X?

amended return or Form CA-6.

You should file Form 33X if:

The following worksheets have been provided on page 7 of this

• you are not eligible to file Amended Telefile; or

booklet:

• you are not eligible to file Form EICA.

• 12% Income and Tax Calculation Worksheet; and

• Retirement Plan Distribution Calculation Worksheet.

Amended Income Tax Forms 33x, Eica And Amended Telefile -1999 Page 2

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