If I don't agree with an audit assessment,
do I have any appeal rights?
The IRS has an appeals system for people who do not agree with the
results of an examination of their tax returns or with other adjustments
to their tax liability. For further information on the appeals process,
refer to Tax Topic 151, Your Appeal Rights.
How can I check on the status of my refund?
Refund information does not become available until it has been 6
weeks since you filed your tax return (3 weeks if you filed electronically
or through Telefile). After waiting the appropriate number of weeks, the
fastest, easiest way to find out about your refund is to call the Automated
Refund Service at 1-800-829-4477. Be sure to have a copy of your return
available since you will need to know the first social security number
shown on your return, the filing status, and the exact whole dollar amount
of your refund. The IRS updates refund information every seven days. Refer
to Tax Topic 152, Refunds - How Long They Should
Take, for additional information.
I'm expecting a refund, but I have not filed
my return and the deadline has passed. Will a late penalty be charged?
If there is a refund due to you, no penalty for late filing or late
paying will be charged. The penalty is based upon the unpaid taxes as of
the due date of the return.
I have not filed tax returns for several years.
What should I do?
Call 1-800-829-1040 and request the nonfiler unit. The assistor will
answer your tax questions and help you obtain blank prior year forms. For
additional information, refer to Tax Topic 153,
What to do if You Can't Pay.
The deadline for filing a return has passed
and I did not file for an extension. What should I do?
You need to file the tax return as soon as possible. If any taxes
are owed, pay them with your return. If you are unable to pay the amount
in full, refer to Tax Topic 202, What to do
if You Haven't Filed Your Tax Return.
I didn't get my W-2 by January 31, so I asked
my employer for it, but I still don't have it. What should I do?
If you don't receive your W-2 by February 15, contact the IRS for
assistance. Please refer to Tax Topic 154, Form
W-2 - What to do if not Received, for specific information the IRS
will need in order to prepare Form 4852, Substitute for a Missing Form
W-2.
How can I get forms and publications?
- Download them electronically via this
web site or on FedWorld
- Call 1-800-TAX-FORM (1-800-829-3676) available 24 hours a day, seven
days per week.
- Order by mail using the order blank in the tax package you receive
in the mail.
- or pick them up at your local IRS office, participating library,
or post office.
How do I obtain forms (including prior year)
and publications not available on your site?
By phone: Call 1-800-829-3676 (available 24 hours a day, seven days
a week)
How do I request a copy of my tax return for
last year?
Form 4506 can be used
to request copies of previously filed and processed tax returns; or Forms
W-2 only. The IRS cannot provide copies of information returns such as
Forms 1099.
There is a charge of $23.00 for each tax period requested. The IRS
also provides tax return transcripts and copies of Forms W-2 only at no
charge. For additional information, refer to Tax Topic
156, Copy of Your Tax Return - How to Get One.
Should I notify the IRS of my change of address?
If you have moved, you need to notify the IRS. That way we can change
our records so that any tax refunds due to you or any other IRS communications
will reach you in a timely manner. Refer to Tax Topic
157, Change of Address - How to Notify IRS, for additional information.
Can I combine my estimated tax payment with
the payment for my Form 1040?
Estimated tax payments should not be sent with or be included in
checks or money orders for payment of federal income tax with your return.
Mail your estimated tax payments separately to the address shown in the
1040-ES instructions. For additional information on ensuring proper credit
of payments, refer to Tax Topic 158.
If I mailed my return in after April 15th,
would the return be considered received on the day it was postmarked or
the day the IRS received it?
A return delivered to the Service by U.S. mail after the due date
for the return is considered timely filed if the return was postmarked
on or before the due date of the return. See IRC 7502(a). Effective July
30, 1996 this rule includes postmarks supplied by any private delivery
service designated by the Service. To come within this rule, however, the
return must be postmarked within the prescribed filing period. For example,
an income tax return postmarked April 16 and received by the Service on
April 20 is considered filed on April 20.
Where can I get information about becoming
a licensed IRS tax preparer?
You do not have to be licensed or certified by the IRS in order to
complete someone's income tax return for pay. You are, however, required
to sign the return as a "Paid Preparer".
An income tax return preparer may be subject to a civil penalties
(and barred from practice) for knowingly preparing tax return(s) or refund
claim(s) which understate the tax liability or overstate the refund based
on unrealistic information. While not required to examine or review documents
or other evidence to independently verify the taxpayer's information, the
preparer must make reasonable inquiries if it appears to be incorrect or
incomplete, or to determine the existence of required facts and circumstances
incident to a deduction. See Reg. 1.6694-1(e)(1).
For additional information see Publication 470, Limited Practice
Without Enrollment, and Publication
947, Practice Before the IRS and Power of Attorney.
How is the IRS notified of the entity classification
under the new "Check-the-box" rules?
Under new regulations, existing rules for determining whether an
entity is a partnership rather than a corporation are replaced with a simplified
elective system of entity classification. This approach is popularly called
the check-the-box rules.
See Reg. 301.7701-3 and Form
8832 for more information.
Tax Topics & FAQs | 1998 Tax Year Archives | Tax Help Archives | Home
